Tourist Development Tax payments for Monthly filers are due January 1st and past due if postmarked after January 20th.
Please remember to deduct the collection allowance. 2.5% of the Total Tax Due up to a maximum of $30.00.
If there are any changes to your account please notify us in writing. Tourist Development Tax, PO Box 2257, Fort Myers, FL 33902-2257.
Tourist Development Tax is a 5% tax on the rental amount.
The owners, as well as applicable property managers or operators ("Dealers")
are responsible for collecting the tax from any person or other party who
rents, leases, or lets for consideration living quarters or accommodations
for a period of six (6) months or less. The following are examples of residential
real property rentals that are subject to Tourist Development Tax per Florida Admin Code 12A-1.061:
| Apartment-hotel | Hotel | Rooming house |
| Apartment-motel | Mobile home | Single-family dwelling |
| Beach house and cottage | Motel | Tourist or trailer camp |
| Condominium | Multiple-unit structure | Trailer |
| Cooperatively owned apartment | Resort motel | Vacant land for temporary living quarters |
If you rent for more than 6 months, you must have a bona fide written lease in order to be exempt from the tax [Florida Admin Code 12A-1.061(b)]. Rental of accommodations to individuals who plan to stay for a period greater than six months may in some cases be subject to the Tourist Development Tax. For example: An accommodation is rented to this individual without a "bona fide lease" (month to month). In this case, the renter is subject to the Tourist Development Tax for the first six months but becomes exempt from the Tourist Development Tax after continuous residence beyond the six-month period.
Written notification to the Clerk of Circuit Court is required for the following:
There is also a 6% State of Florida, Department of Revenue, Sales & Use Tax on rentals. For more information contact the Florida Department of Revenue.
The tax is also referred to as:
Resort Tax
Bed Tax
Transient Tax
Lee County Tourist Development Tax shall be:
Payable to:
Lee County Board of County Commissioners
Remitted to:
Lee County Clerk of Circuit Court, Finance Division
PO Box 2257
Fort Myers, FL 33902-2257
Taxpayers are required to file a return regardless of the amount of collection (including zero tax returns). Tax returns are due on the 1st of the month and are considered delinquent and subject to penalties if postmarked after the 20th of the month in which they are due or not filed. If the United States Post Office cancellation stamp date is different from the postage meter date on the envelope, the post office cancellation stamp date is the accepted postmark date.
To begin remitting the Tourist Development Tax, it is necessary for you to fill out an Application, which will provide us with the required information to set up your account.
The following are the available Filing Options:
SEASONAL WINTER - Rental period cannot exceed three months. For rent collected between October and March, the tax return is due April 1st. Must file 1 return annually.
SEASONAL SUMMER - Rental period cannot exceed three months. For rent collected between April and September, the tax return is due October 1st. Must file 1 return annually.
SEMI-ANNUAL - Tax collected and remitted may not exceed $500 per calendar year. For rent collected between October and March, the tax is due April 1st. For rent collected between April and September, the tax is due October 1st. Must file two (2) returns annually.
QUARTERLY - Tax collected and remitted may not exceed $1,000 per calendar year. For rent collected between January and March, the tax return is due April 1st ; collected between April and June, return is due July 1st ; collected between July and September, return is due October 1st ; collected between October and December, return is due January 1st. Must file four (4) returns annually.
MONTHLY - Does not qualify for any of the options above. Rental period is every month and the tax return is due the 1st of the following month. Must file twelve tax returns annually.
Collection Allowance
To compensate for collecting the Tourist Development Tax, an allowance of
2.5% of the amount of tax due (first $1,200.00) may be deducted from the tax
remitted (maximum of $30.00) providing that the tax is remitted on time.
The Lee County Clerk of Circuit Court is assigned the enforcement and audit functions associated with the collection and remittance of the 5% Lee County Tourist Development Tax. The Audit Department will send written notification at least 30 days prior to any audit. All Tourist Development Tax records must be retained for three years and made available for an audit at the place of business, within Lee County. We will contact you to schedule a mutually agreed upon date to begin the audit. If you have any questions regarding audit requirements please call (239) 533-5482.
Required Records for Audit
All records that substantiate transient rentals must be made available at
the place of business such as:
| Bank Statements | List of Clients | |
| Cash Receipts Journal | Monthly Financial Statements | |
| Corporate Minute Book | Property Records | |
| Exemption Certificates | Register Tapes | |
| Federal Income Tax Returns | Registrations | |
| Florida Corporation Income Tax Returns | Reward Point Monthly Statements | |
| Florida Sales and Use Tax Returns | Sale/Lease Contracts | |
| General Ledger/Journal | Sales Journal | |
| Guest Checks/Ledger Cards | Sales Receipts/Invoices | |
| Housekeeping Reports | Tourist Development Tax Returns |
Any records located outside Lee County, must be made available for inspection in Lee County prior to the audit.
Maintain all records for three years.
For further information see Lee County Ordinance 07-28
Tourist Development Tax like sales tax is confidential information and is exempt from public records law. Florida Administrative Code 12-22.003
A charge of $25.00 or five percent of
the face amount of the check, whichever is greater, is applied for a returned
check
If necessary, a warrant may be issued and a lien placed against other real and/or personal property owned.
Fraud is dealt with in accordance with the provisions
and to the full extent of the Law.
Homestead Exemption
Homestead Exemption is not permitted on rental property.
Contact: Lee County Property Appraiser
Sales and Use Tax
There is also a 6% State of Florida, Department of Revenue, Sales and Use
Tax on rentals. Contact:
Florida Department of Revenue
Fort Myers Service Center
2295 Victoria Avenue, Suite 270
Fort Myers, FL 33901-3851
(239) 338-2400
Sales
and Use Tax
Hotel And Restaurant License
Hotels and Motels should contact the Florida Department of Business and
Professional Regulation, Division
of Hotels and Restaurants
Occupational License
Anyone engaged in a business, occupation or profession must maintain a current
county occupational license.
Contact: Lee County Occupational License
Also check with your City Government to determine if they required a License as well.
Business Name
Contact: Florida Department of State, Fictitious Name Registration
Florida
Department of State
Federal Employer ID
Contact the Internal Revenue Service. A Federal Employer Identification
Number is issued to most businesses. For forms and federal tax information,
visit your local IRS office or call 1-800-829-3676.
Internal
Revenue Service
Payments
If you are unable to find the answer to your Tourist Development Tax Question on our website you may contact us:
Lee County Clerk of Courts, Finance Department
PO Box 2257
Ft. Myers, FL 33902-2257
Attention: Tourist Development Tax
Administration Building (across from the
Justice Center)
2115 Second Street
3rd Floor
Ft. Myers, FL 33902
Phone: (239) 533-2190 or (239) 533-2192
Fax: (239) 485-2062
Email: TouristTax@leeclerk.org
Audits
if you have questions regarding a Tourist Development Tax Audit or Assessment
you may contact us:
Lee County Clerk of Courts, Internal Audit
PO Box 2469
Ft. Myers, FL 33902-2469
Phone: (239) 533-5480
Fax: (239) 485-5489
Email: TouristTaxAudit@leeclerk.org
Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public-records request, do not send electronic mail to this entity. Instead, please contact this office by phone or in writing.
The penalties can be costly when Tourist Development ins Tax payments are not remitted properly and timely.
1. Penalty
If returns and payments are not postmarked on or before the 20th or paid in full, a late penalty is assessed. Under the following circumstances the Clerk shall settle or compromise a taxpayer's liability for penalty without requiring the taxpayer to submit a written request.
For taxpayers who file returns and remit tax on a monthly basis: Any penalty related to noncompliant filing event* shall be settled or compromised if the taxpayer has:
For taxpayers who file returns and remit tax on a quarterly,
semi-annual or annual basis:
Any penalty related to noncompliant filing event shall be settled or compromised
if the taxpayer has no noncompliant filing event in the immediately preceding
12-month period and no unresolved chapter 212 liability resulting from a noncompliant filing event.
2. Interest
Interest is accrued for each day that the tax due is delinquent. Effective January 1, 2000, a floating rate of interest applies to underpayments and late payments of tax. The rate is updated January 1 and July 1 of each year by using the formula established in Section 213.235, Florida Statutes. The following rates are in effect:
|
12% |
January | 1, | 2000 | through | December | 31, | 2001 |
|
11% |
January | 1, | 2002 | through | June | 30, | 2002 |
|
9% |
July | 1, | 2002 | through | June | 30, | 2003 |
|
8% |
July | 1, | 2003 | through | June | 30, | 2005 |
|
9% |
July | 1, | 2005 | through | December | 31, | 2005 |
10% |
January | 1, | 2006 | through | June | 30, | 2006 |
11% |
July | 1, | 2006 | through | December | 31, | 2006 |
12% |
January | 1, | 2007 | through | December | 31, | 2007 |
12% |
January | 1, | 2008 | through | December | 31, | 2008 |
9% |
January | 1, | 2009 | through | June | 30, | 2009 |
3. Collection Allowance
The collection allowance is not allowed for late submission or noncompliance.
________________________
* "Noncompliant filing event" means a failure to timely file a complete and accurate return required under chapter 212 or a failure to timely pay the amount of tax reported on a return required by chapter 212.
** "Extraordinary circumstances" means the occurrence of events beyond the control of the taxpayer, such as, but not limited to, the death of the taxpayer, acts of war or terrorism, natural disasters, fire, or other casualty, or the nonfeasance or misfeasance of the taxpayer's employee or representatives responsible for compliance with the provisions of chapter 212. With respect to the acts of an employee or representative, the taxpayer must show that the principals of the business lacked actual knowledge of the noncompliance and that the noncompliance was resolved within 30 days after actual knowledge.
