Tourist Development Tax

Print
Press Enter to show all options, press Tab go to next option
  • How does Lee County benefit from the tourist development tax?

    Every time a visitor pays for accommodations, funds are generated for our beaches, ballparks and attractions.

    Find out more about how Lee County’s tourist tax dollars are put to use.

  • 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 percent  tourist development tax, as well as 6 percent Florida sales tax. Please contact the Florida Department of Revenue at (239) 338-2400 for information on Sales Tax.
  • Advertising a short term rental on an online website platform?

    If your short term-rental is listed on an online website platform, such as VRBO, HomeAway, FlipKey, or Craigslist, you must collect and remit the tourist development tax on the gross rent received (rent plus any mandatory fees). If you advertise your short-term rental on Airbnb, Airbnb will collect and remit the tourist development tax on your behalf. If the short-term rental is advertised for rent on other websites and/or you handle short-term rentals without using a dealer (property manager, real estate agent,  real estate agency, rental agent, etc. ...), you are required to register and must collect and remit the tourist development tax, or advise if handled by a tax collecting agent (bookkeeper, accountant, CPA, tax compliance specialist, etc....).
  • A dealer always handles my rental property. Do I need to apply for a tourist development tax account number?

    No, the dealer is required to have their own TDT tax account number, and must submit your tax in a consolidated return, which includes the rental properties of all their clients. However, you should be aware that if the dealer fails to collect and remit the tax, after all provisions under the law have been pursued, then the owner is ultimately responsible for the payment of the tax.

  • If I utilize a dealer but also rent on my own, must I have my own tax account number?

    Yes, you will need an account number, since you will be responsible for collecting, reporting, and remitting the tax during the months the property was rented without the use of a dealer.

  • As a prospective taxpayer, what should I do?

    Complete the application and return it using the options listed on the form. Once received, you will be assigned an account number, provided with a username and password, and informed how to complete your return and pay online.

  • I only rent property at certain times of the year. Am I required to fill out an application and pay the tax?

    Yes. The Lee County tourist development tax has made provisions for seasonal renters to simplify the payment of the tax. Seasonal renters submit tax returns only once a year. See application for filing options.

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

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

  • My property is used by family and friends at times during the year. Am I required to collect the 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 tax based upon the rent paid, or upon the fair market value of the compensation received in lieu of rent.

  • What is the purpose of the tax?

    Tourist development tax is used for: 53.6 percent - advertising and promotion (VCB operations and Lee County Sports Development operations); 26.4 percent - beach and shoreline improvements and maintenance; 20.0 percent - stadium debt service (includes debit payments for the Lee County Sports Complex and JetBlue Park, as well as major maintenance for both).

  • What is the role of the dealer?

    If a dealer handles your property, the dealer is required to have their own tourist development tax account and submit the tax payments for all of their clients in a consolidated return. You should verify this with your dealer. In addition to the consolidated return, for audit purposes, dealers must keep records of all properties and rental amounts collected each month. Tourist development tax is a 5 percent tax on the gross rental amount. The dealer is responsible to collect and remit the tax from any person or other party who rents, leases or lets for consideration living quarters or accommodations for a period of six months or less. If the dealer fails to collect and remit the tax, after all provisions under the law have been pursued, then the owner is ultimately responsible for the payment of the tax.

  • 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?

    A warrant can be issued and filed, creating a lien against real property and/or personal property in Lee County. Any person who rents living quarters for a period of six months or less shall be personally liable for the tax payment. The following offenses may also result in the individual being found guilty of a misdemeanor or felony, punishable as provided in F.S. 212.12, 775.082, 775.083:

    • fails to file six consecutive returns
    • diverts or converts tax monies to their own use or the benefit of others

    Other actions:

    • Suspending of your privilege to rent properties in Lee County, Florida

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

    Those who have signed a bona fide written lease in excess of six months and one day, or have paid the tax continuously month-to-month for the first six months without a lease are exempt. Exempt status with the State of Florida Department of Revenue Sales & Use Tax is also exempt from Lee County Tax.

  • Who enforces the collection of tourist development tax?

    The Lee County Clerk of Court Inspector General Department enforces the tax.

  • What else is the Tourist Development Tax referred to as?

    The tax is also referred to as:

    • Bed Tax
    • Transient Rental Tax
    • Resort Tax

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Flash Player Windows Media Player Microsoft Silverlight Word Viewer Excel Viewer PowerPoint Viewer