The New Smyrna Beach Code Compliance Board voted Sept. 17 to impose a one-time $250 fine on the operator of a vacation rental at 2966 Gibraltar Boulevard for operating without a Business Tax Receipt (BTR). Officer John Parks told the board staff had found evidence the property was being marketed and operated while no BTR was issued for that address and that an earlier board order had required compliance by Sept. 4, 2026.
"Therefore, it is staff's recommendation the board impose a fine per Florida statute 205.053, a one-time fine of $250 being imposed for operating without a BTR for section 74-146," Officer John Parks said. Parks said a printout from the property's website and license records showed Sun and Sea Vacation Rentals LLC was operating there while no BTR had been issued for that address.
Board members adopted staff's recommendation on a motion and second. The board ordered the respondents to contact the code inspector to verify compliance and noted respondents retain the right to appeal the order to circuit court within 30 days of the execution of the order. Members also warned that a subsequent violation within five years may be treated as a repeat violation with potential fines up to $500 per day.