
MLS# 502785
19 INDIAN RIVER
COCOA, FL 32922
Offered at:
$1,950
Remarks: Tenant occupied. This two bedroom condo has a den with full pull-out sofa and 1/2 bath for guests. The floor plan is very unique (not a box) with three sides of windows and two balconies. Also, two car garage under the building with additional guest parking in the building. Short term rental is $2450 a month. You can have it furnished or unfurnished. One block to Cocoa Village with restaurants, shops, etc. Within minutes of Cape, Orlando Regional Airport and the ocean.
For more information please go to http://www.bestbrevardrentals.com

MLS# 508613
601 Miramar Ave
Indialantic, FL 32903
Offered at:
$499,900
Also available for rent. Gorgeous almost brand new unit. This is a side view unit and you can see the sand on the beach and the waves rolling in. Private three suites, each bedroom has its own bathroom. You can walk to restaurants and shops from this unit.
For more information go to http://www.bestbrevardrentals.com
What Is The Tourist Development Tax?
The Tourist Development Tax (Resort Tax) is a 5% charge on the revenue of rentals six (6) months or less. This tax is collected by Brevard County Tax Collector pursuant to Brevard County Code, Chapter 102, "Taxation," Article III, as authorized by Florida Statute 125.0104. The Local Tourist Development Tax of 5% is in addition to the 6% State of Florida Sales and Use Tax remitted to the Florida Department of Revenue.
At the May 10, 2005 board meeting, the Brevard County Board of County Commissioners amended Brevard County Code of Ordinances, Chapter 102, Article III, Tourist Development Tax, Section 102-117. The amendment authorized a 1% increase in the Local Option Tourist Tax from 4% to 5%, pursuant to Section 125.0104(3)(n), Florida Statutes.
The effective date to begin collecting the 5% tax is July 1, 2005. Any Tourist Development Tax collected based on rentals prior to July 1, 2005 should be remitted at a 4% rate.
The Brevard County Tax Collector has the responsibility to ensure compliance with the ordinance and to protect the interests of the citizens of Brevard County through audit and enforcement procedures.
Who must pay the Tourist Development Tax?
Any person who rents or leases any accommodation for six months or less must collect from the tenant, tourist development tax along with the rent payment. Tourist development tax will be collected from the lessee, tenant, or customer at the time of payment of the consideration for such leases or rental. The tax return and payment are due on the first day of the following month in which it was collected and is considered delinquent if not postmarked by the 20th of that month, e.g.: January tax return is due February 1st and is considered delinquent on the 21st of February.
Managers of rental properties and owners who manage their own rentals are responsible for collecting, accounting for, and remitting of the Tourist Development Tax from their guests to the Brevard County Tax Collector. A return including remittance must be filed monthly, unless a quarterly or seasonal reporting period has been established [low volume].
Pursuant to Florida Statute 212.12, manager/owners are permitted to keep a collection allowance of 2.5% of the tax collected, up to a maximum of $30.00, if their return is postmarked timely, on or before the 20th of the following month in which the taxes were collected. If a return is postmarked after the due date, the collection allowance is forfeited and penalties with interest will be due. The penalty is 10% of the tax due for each month or fraction thereof that the return is late, with a minimum penalty of $50.00 and a maximum penalty of 50% of the tax due. Interest accrues daily on delinquent tax at a variable interest rate pursuant to Florida Statute 213.235.
Who is exempt from paying the Tourist Development Tax?
Anyone who has entered into a bonafide written lease in excess of six months is exempt from Tourist Development Tax on the lease payments. If there is no written agreement, the owner is required to collect and remit the Tourist Development Tax for the first six months. The seventh month and every month thereafter will be exempt provided the renter continues to reside at the same location. Also, anyone who is exempt from paying state sales tax is also exempt from the Tourist Development Tax. These classifications include full-time students, active duty military personnel, churches and nonprofit organizations that have a Certificate of Exemption issued by the Florida Department of Revenue.
Application for Brevard County Tourist Development Tax Registration
Click here for a Registration Form for collection of Tourist Development Tax (Resort Tax). Mail the completed form to: Attention Resort Tax Dept., Brevard County Tax Collector's Office, P.O. Box 2500, Titusville, FL 32781-2500
Forms also may be obtained from the Brevard County Tax Collector's Office, located in Titusville. Or for more information contact our office at (321) 264-6915 or (321) 633-2199, EXT. 46915.
For more info go to http://www.bestbrevardrentals.com

Right next door to I-95 and the Avenue Mall, with its many shops, restaurants and movie theater. This almost brand new unit is on the ground floor with over-sized one car garage, off the breezway. Overlooking pond with three lighted fountains and across from tropical pool. Complex has gym, heated spa, BBQ, putting green and Wi-Fi. Minutes to Stadium, Courthouse, Viera High School, VA Clinic, and Brevard Zoo and the beach.
MLS# 505073
6421 BORASCO
MELBOURNE, FL 32940
Offered at:
$239,800
for more information please go to http://www.bestbrevardrentals.com/mls_search.html

his property is offered on a short sale-basis subject to acceptance of any contract/contract price or commission by the lending institution(s) and the current owner of record. Any contract/contract price and commission (a 50% - 50% split)� actually includes the listed price and current specified commission as well.
MLS# 501819
1555 NONA
PALM BAY, FL 32907
Offered at:
$139,000
For more information please go to http://www.bestbrevardrentals.com/mls_search.html
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