Lee County
short-term rental taxes.

Tax and permit requirements for Lee County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Lee County

From the linked source

No action
Short-term rentals are allowed in Lee County
The record lists no ban. Zoning and HOA rules for your address still apply.
To do
Get the Lee County short-term rental license or registration
No countywide STR registration; municipal STR registration programs in Fort Myers Beach and Sanibel; 2.5% collection allowance (max $30) for timely online filing
To do
Register for your Florida sales tax account
Sales tax and any discretionary sales surtax on transient rentals are always reported and paid to the Florida Department of Revenue (Form DR-15), so you need a Department sales tax account. Confirm registration and any county tourist tax account before renting.
State source
To do
Airbnb, Vrbo and Booking.com collect the 5% Lee County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
To do
File monthly returns for direct bookings
The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Verify each step with the authority before you file or apply. Source

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What to know.

The record for Lee County lists a 5% occupancy tax. City and district taxes are shown separately, on top of the 6% Florida state sales tax. Browse the local guides below and check your address. County discretionary sales surtax and local transient rental taxes may apply in addition.

At a glance.

County tax: 5%
State tax: 6%
Highest recorded city rate: Not available
Cities tracked: 6

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

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Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Lee: Recorded exemptions

Applies to the rental or lease of living, sleeping, or housekeeping accommodations for a term of six months or less; the local tax is in addition to the 6% state sales tax and any applicable discretionary sales surtax (FL DOR DR-15TDT, R. 10/26).

Lee: Recorded remittance instructions

Lee Clerk Excise online portal: https://apps2.leeclerk.org/Excise/default.aspx; account application required before remitting

Lee: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: leeclerk.org: tourist development tax

How county vs. city works here

The recorded county rate is 5%
The occupancy-tax rate for Lee County is 5%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Lee County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus

Lee County occupancy tax5%

Source

Source linked

Florida state sales tax6%

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Lee County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Lee County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Lee County include Alva, Bokeelia, Buckingham, Burnt Store Marina, Captiva, Charleston Park, Cypress Lake, Florida Gulf Coast University, Fort Myers Shores, Gateway, Harlem Heights, Iona, and 21 more. An address in one of them is outside city limits, so Lee County rules apply. These are Census-designated places, not separate tax authorities.