Fort Myers, FL Short-Term Rentals: Taxes & Fees (2026)

Fort Myers STR taxation is built on three Florida law layers; the City of Fort Myers does not impose an additional municipal lodging tax. State layer: FS § 212.03 imposes a 6% sales tax on the total rental charged for living quarters or sleeping accommodations rented for periods of six months or less, including hotels, motels, apartments, condos, and short-term home rentals. The taxable base includes the room rate plus any required cleaning fees, pet fees, resort fees, or similar mandatory charges; refundable security deposits are not taxed. Registration is through the Florida Department of Revenue using Form DR-1, and returns are filed online through the DOR taxpayer portal. County layer (discretionary surtax): Lee County imposes a 0.5% Local Government Infrastructure Surtax (administered by the Florida DOR as a discretionary sales surtax under FS § 212.054), which applies to the first $5,000 of any single sale (including transient rentals); the surtax is collected through the same DR-15 sales tax return as the 6% state tax. Tourist tax layer: Lee County imposes a 5% Tourist Development Tax under Lee County Ordinance (Chapter 23 of the Lee County Code), administered by the Lee County Clerk Inspector General's Tourist Tax Office at leeclerk.org. The 5% TDT applies to all gross rental receipts from accommodations rented for six months or less, including required cleaning and management fees, and is allocated 53.6% to advertising and promotion (Lee County Visitor & Convention Bureau), 26.4% to beach and shoreline improvements, and 20.0% to stadium debt service. Registration is directly with the Lee County Clerk through the Tourist Tax Office portal; returns are filed monthly through the same portal. Combined effective rate on a Fort Myers STR stay is approximately 11.5% (6.0% state + 0.5% county surtax on first $5,000 + 5.0% Lee TDT). Airbnb has a collection agreement with the Florida DOR that automatically collects and remits the 6% state sales tax and the Lee County 5% TDT for platform-booked stays in Lee County; VRBO operates similar agreements. Off-platform direct bookings remain entirely the operator's responsibility for the full tax stack; operators must reconcile platform-collected tax against actual obligation and maintain monthly returns for any direct-booked nights. Failure to remit is subject to interest, late penalties, and tax liens by both the Florida DOR (state sales tax + county surtax) and the Lee County Clerk (Tourist Development Tax).