Lee County levies a 5% Tourist Development Tax on rentals of six months or less. The dealer collects it from every transient guest and remits it to the Lee County Clerk. This 5% bed tax is on top of Florida's 6% state sales tax and any local discretionary surtax.
Under Lee County Ordinance 13-14, the county imposes a Tourist Development Tax of 5% on the gross rental amount charged for short-term accommodations. The Lee County Clerk's Inspector General Tourist Tax Office administers, collects, audits, and enforces the tax. The dealer must collect and remit the tax from any person who rents, leases, or lets living quarters or accommodations for a period of six months or less; it is a bed tax applicable to all transient visitors, whether or not they are Florida or Lee County residents. Revenue funds tourism promotion, beach and shoreline improvements, and stadium debt service. Hosting platforms such as Airbnb may collect and remit some of these taxes on the host's behalf, but the host remains
A dealer who fails to collect or remit the 5% Tourist Development Tax owes the tax plus penalties and interest, and is subject to audit and enforcement by the Clerk's Tourist Tax Office under Ordinance 13-14.
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Lee County, FL
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