inspector general seal

  • The Inspector General’s Tourist Tax Office has the authority to Collect, Audit, Enforce, and provide Administration of the Five Percent (5%) Tourist Development Tax per Lee County Ordinance 13-14.

  • The Inspector General’s Tourist Tax Office is not a Regulatory Agency.
  • To confirm if short term rentals are allowed in your local area or if regulations exist, inquire directly with your local municipality, city, town, village, home owners association, condo association, or others, for information relating to whether or not your short term rental property is in compliance with any existing rules, laws, or regulations governing short term rentals.

Applications

Owner Application

Complete the owner application if you:

  • Secure rentals
  • Locate tenants
  • Write leases
  • Grant access and license to use your property
  • Collect and remit the tax or engage a tax collecting agent to remit the tax on your behalf

If you engage a dealer to handle the short-term rental of your property, the dealer is required to register and must collect and remit the tourist development tax on your behalf.

Dealer Application

Complete the dealer application if you lease or grant a license to use/occupy/enter upon any living quarters, sleeping or housekeeping accommodations in hotels, apartment houses, rooming houses, tourist or trailer camps, real property, etc. In accordance with F.S.212.02(10)(i), the term license refers to the use of real property, means the granting of a privilege to use or occupy a building or a parcel of real property for any purpose. 

IMPORTANT! Under the provisions of F.S.212.15, tourist development tax becomes county funds at time of collection and must be remitted to the department. It may not be turned over to a third party.

IMPORTANT! Real Estate ProfessionalsAll short-term rental activity must be handled through the real estate company and qualifying broker.