There is no Lee County vacation-rental registration ordinance; the state preempts it. Instead you register the vacation rental for a state DBPR license, obtain a Florida sales-tax certificate from the Department of Revenue, and register with the Lee County Clerk's Tourist Tax Office to collect the 5% bed tax.
Because FS 509.032(7)(b) preempts post-2011 local vacation-rental regulation, Lee County has no standalone STR registration scheme. Registration a host actually completes is at the state and tax level. First, the vacation rental is defined and licensed as a transient public lodging establishment under FS 509.242. Second, Florida requires a Department of Revenue sales-tax certificate for transient rentals of six months or less. Third, the Lee County Clerk's Inspector General Tourist Tax Office administers the 5% Tourist Development Tax under Lee County Ordinance 13-14, and a dealer offering accommodations of six months or less must register and remit that tax. There is no separate county land-use registration for the vacation rental itself in unincorporated Lee County.
Failure to register the state license or the county tourist-tax account, and failure to remit the bed tax, exposes the host to state licensing penalties (misdemeanor) and county tax assessments, penalties, and interest under Ordinance 13-14.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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