Lee County, FL Short-Term Rentals: Short-Term Rental Permits (2026)
Short-term rental permit rules in Lee County, FL, also called Airbnb permits, vacation rental licenses, or STR registration, list the application steps, fees, and operating requirements for hosting.
Key Facts
- County STR permit
- None in the county code
- Actual requirement
- Collect and remit tourist development tax
- Base rate
- Three percent, plus two one-percent levies
- Rentals covered
- Terms of six months or less
- Remit to
- Clerk of the Circuit Court
Summary
The Lee County code contains no vacation-rental operating permit. What the county does impose is the tourist development tax: anyone renting living quarters for a term of six months or less must collect it and remit it to the Clerk of Court.
A local law, ordinance, or regulation may not prohibit vacation rentals or regulate the duration or frequency of rental of vacation rentals. This paragraph does not apply to any local law, ordinance, or regulation adopted on or before June 1, 2011.
Full Breakdown
Searching both the Code of Ordinances and the Land Development Code turns up no county short-term-rental permit, licence or approval. The county's own requirement sits in Chapter 26, Article V. Section 26-181(a) levies a tourist development tax of three percent of the total rental charged to every person who rents living quarters or accommodations in a hotel, apartment, roominghouse, mobile home park, condominium, real property or timeshare resort for a term of six months or less, and subsections (b) and (c) each add a further one percent. The dealer receiving the rent charges the tax and remits it to the Clerk of the Circuit Court.
Violations & Fines
A dealer who wilfully fails to charge and collect the tax is personally liable and guilty of a second-degree misdemeanor under Section 26-185(a). Ignoring a written notice to register carries a penalty of 100 percent of the uncollected tax.
Frequently Asked Questions
Do I need a Lee County permit to run an Airbnb?
Can Lee County limit how often I rent my home short-term?
Sources & Official References
Other rules in Lee County
How Lee County compares: Most Airbnb-Friendly Cities in America·Florida rules heatmap·Compare Lee County to another location·View the Florida short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.