For regular schemes, the answer to your question is hidden in the comparison between Weil-Divisors and Cartier-Divisors. The result there is that for a noetherian integral, locally factorial scheme $X$ there is a short exact sequence
$$
1 \to \mathbb{G}_m \to \mathcal{M} \xrightarrow{div} \bigoplus_{x \in X^{(1)}} (i_x)_* \mathbb{Z} \to 1
$$
of Zariski-sheaves where $\mathcal{M}$ is the constant sheaf with values the function field of $X$, the set $X^{(1)}$ denotes points of codimension 1 and $i_x: \bar{\{x\}} \to X$ is the closed immersion of the associated codimension-1 irreducible reduced subscheme. In other words, the rightmost sheaf is exactly the sheaf of Weil-Divisors, which recieves a map from $\mathcal{M}$.
The long exact cohomology sequence associated to this short exact sequence is usually used to derive the isomorphism
$$H_{Zar}^1(X, \mathbb{G}_m) \to Cl(X)$$
but can also be used to see the claimed vanishing of the higher Zariski-cohomology groups of $\mathbb{G}_m$: Indeed, as cohomology is compatible with direct sums and pushforwards along closed immersions, the two rightmost sheaves in the exact sequence have no cohomology away from 0. This forces
$$H^i_{Zar}(X, \mathbb{G}_m) = 0 \ \ \mathrm{ for } \ \ i > 1$$
as claimed by Roland.