Tourist Development Tax FAQ

What is the role of property managers?

If a property manager handles your property, the property manager is required to have their own Tourist Development Tax account and submit the Tourist Development Tax payments for all of their clients in a consolidated return. You should verify this with your property manager. In addition to the consolidated return, property managers are required to provide an itemized list of all properties and rental amounts collected each month. However, you should be aware that as the property owner, you are ultimately responsible for the required tax being paid. Any failure by your property manager to pay the tax may result in penalties being applied against you. If a property manager handles your property, but you also directly rent the property yourself, you are responsible for submitting Tourist Development Tax returns for the taxes you collect from these rentals. You are required to have an individual Tourist Development Tax account on which to report these rentals.

I only rent property at certain times of the year--for example, from January through April. Am I required to fill out an application and pay the resort tax?

Yes, you are. The Lee County Tourist Development Tax has made provisions for seasonal renters to simplify the payment of the tax. Seasonal renters are assigned a tax account number, and submit tax returns only once a year. See Application for filing options.

A rental agent always handles my rental property. Do I need to apply for a resort tax account number and submit monthly reports?

In most cases, the rental agent has their own tax account number, and will submit your tax in a consolidated tax return, which includes the rental property of all their clients. However, you should be aware that you, as the property owner, are ultimately responsible for the required tax being paid. Any failure by your rental agent to pay the tax may result in penalties being applied against you.

If I rent to a resident of Florida or to a Lee County resident, do I have to collect the resort tax, since the renters are not tourists?

Yes, this is a "bed tax", and is applicable to all transient guests, whether or not they are residents of Florida or Lee County.

What remedies are available if someone does not collect the tax, or collects the tax but does not report or remit it to Lee County?

Among other remedies, a warrant can be issued and filed, creating a lien against real property and/or personal property in Lee County.

Which renters, if any, are exempt from the tax?

Those who have signed a bona fide written lease in excess of 6 months, or have paid the resort tax continuously month-to-month for the first 6 months without a lease.

Exempt status with the State of Florida Department of Revenue Sales & Use Tax is also exempt from Lee County Tax.

What is the purpose of the Tax?

Tourist Development Tax is used for beach and shoreline improvements, to increase tourism in the off season and to increase awareness about Lee County as a vacation destination utilizing a county-wide cooperative marketing program to encourage local public and non-profit attractions to market their facilities to tourists. For further information see The Beaches of Fort Myers & Sanibel.

Must I, as a homeowner, charge Tourist Development Tax on my own residence, or other units that I own?

Yes, you must charge the 5% Tourist Development Tax, as well as the Florida Sales Tax (6%). Please contact the State of Florida Department of Revenue at (239) 361-6176 for information on Sales Tax.

Who enforces the collection of resort tax?

The Lee County Clerk of Court Internal Audit Department enforces the tax.

If I utilize a rental agent but also rent periodically on my own, must I have a resort tax account number, and submit returns in those months that I rented property?

Yes, you will need an account number, since you will be responsible for collecting, reporting, and remitting the tax during those months in which the unit was rented without the use of a rental agent.

As a prospective taxpayer, what should I do?

If the tax is applicable to your rental property, complete the Application and return it to Lee County Clerk of Court. Upon receipt of your application, we will assign an account number, and provide you with tax returns to report your taxable rental income, as well as information about how to complete your returns.

My property is used by family and friends at times during the year. Am I required to collect the resort tax from them?

If you collect rent from them, or accept any form of compensation in lieu of rent, you are required to file a tax return. Collect and remit the resort tax based upon the rent paid, or upon the fair market value of the compensation received in lieu of rent.