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Collier County, FL Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified July 2026

Key Facts

Local bed tax
5% (Ordinance 2017-35)
State sales tax
6% (FL Dept. of Revenue)
Combined rate
About 11% of rent
Applies to stays
Six months or less
Remit to
Collier County Tax Collector

Summary

Collier County levies a 5% Tourist Development Tax on the rent for any accommodation rented for six months or less (Ordinance 2017-35). Owners collect it and remit it to the Collier County Tax Collector. Florida's 6% state sales tax also applies, for about 11% total.

These county ordinances apply to unincorporated areas of Collier County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

It is declared to be the intent of the Legislature that every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, condominium, or timeshare resort for a term of 6 months or less is exercising a privilege which is subject to taxation under this section.

View official code

Full Breakdown

Under FS 125.0104, every person who rents living quarters or accommodations for a term of six months or less is exercising a taxable privilege. Collier County Ordinance 2017-35 sets the local Tourist Development Tax at 5% of the total rental consideration. The property owner is responsible for collecting the 5% from guests and remitting it to the Collier County Tax Collector, in addition to the 6% Florida sales and use tax owed to the Department of Revenue, bringing the combined rate to roughly 11%. STR owners must open a Tourist Development Tax account with the Tax Collector as part of registration.

Violations & Fines

Failing to collect or remit tourist tax exposes the owner to back taxes, penalties, and interest assessed by the Collier County Tax Collector.

Frequently Asked Questions

What is the total tax on a Collier County short-term rental?
About 11%: a 5% county Tourist Development Tax plus Florida's 6% state sales and use tax. The owner collects both from guests.
Who remits the tourist tax?
The property owner collects the 5% tourist tax and submits it to the Collier County Tax Collector; the 6% state tax goes to the Florida Department of Revenue.

Sources & Official References

Other rules in Collier County

Parking Rules: Overnight ParkingSignificant RestrictionsShort-Term Rental PermitsSignificant RestrictionsOccupancy LimitsSome RestrictionsNoise RulesSome RestrictionsPrimary-Residence-Only RuleSome RestrictionsNight CapsSome RestrictionsHost Presence RuleSome RestrictionsAnimal Ordinances: Pet Store RulesSome RestrictionsAnimal Ordinances: Pet Groomer RulesSome RestrictionsAnimal Ordinances: MicrochippingSome RestrictionsAnimal Ordinances: Breed RestrictionsSignificant RestrictionsAnimal Ordinances: Bird ProtectionHeavy Restrictions

All Collier County rules

How Collier County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Collier County to another location·View the Florida short-term rentals overview

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