HURRICANE IAN UPDATE: Tourist Development Tax Remittance
The Florida Department of Revenue (DOR) has implemented an Order of Emergency Waiver for Sales and Use Tax extended September 2022 and October 2022 due dates to November 23, 2022.
Lee County tourist development tax shall be:
- Payable to: Lee County Board of County Commissioners
- Payment: Must be in the form of a check or money order and include the following: Nine digit routing number, payable in US dollars, and drawn on a US bank account
- Remit to:
Lee County Clerk of Court
Tourist Tax Collections
Inspector General Department
PO Box 2257
Fort Myers, FL 33902-2257
Tax Return Due Date
Returns are required to be filed regardless of the amount of collection, including zero tax returns. Tax returns are due on the first of the month and are considered delinquent and subject to penalties if postmarked after the 20th of the month they are due or not filed. If the U.S. 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.
You must complete an application to set up an account prior to remitting the tourist development tax.
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 1. Must file one return annually.
SEASONAL SUMMER - Rental period cannot exceed three months. For rent collected between April and September, the tax return is due Oct. 1. Must file one return annually.
SEMI-ANNUAL - Tax collected and remitted may not exceed $1,000 per calendar year. For rent collected between October and March, the tax is due April 1. For rent collected between April and September, the tax is due Oct. 1. Must file two returns annually.
QUARTERLY - Tax collected and remitted may not exceed $2,500 per calendar year. For rent collected between January and March, the tax return is due April 1; collected between April and June, return is due July 1; collected between July and September, return is due Oct. 1; collected between October and December, return is due Jan. 1. Must file four returns annually.
MONTHLY - Does not qualify for any of the options above. Rental period is every month and the tax return is due the first of the following month. Must file 12 tax returns annually.
To compensate for collecting the tourist development tax, an allowance of 2.5 percent of the amount of tax due (first $1,200) may be deducted from the tax remitted and paid online (maximum of $30) providing that the tax is remitted on time.