LicensedRental

Florida county rules

Collier County, FL vacation rental rules and taxes

Collier County adds a 5% tourist tax on stays of six months or less. Airbnb and Vrbo collect it on their bookings, but every owner still registers with the Tax Collector. Collier has no county sales surtax, so state sales tax is 6%. Unincorporated Collier requires a $50 short-term rental registration; Naples limits rentals under 30 days to three a year.

Checked against official sources November 4, 2026
Tourist development tax
5%
On stays of six months or less, on top of 6% state sales tax (Collier has no surtax).Source
Platforms
Airbnb and Vrbo collect it
Vrbo since February 1, 2023. Other platforms and direct bookings: you file.Source
Register anyway
All owners
The Tax Collector requires every short-term rental owner, including Airbnb and Vrbo hosts, to have a tourist tax account.Source
Filing
Monthly to annually
Seasonal owners can qualify to file once a year, due April 20.Source
DBPR renewal
December 1
District 7. Half-year fee from June 1.Source

What to do

  1. Register with the Tax Collector’s tourist tax department

    Every owner of a short-term rental, and any manager who collects rent, registers for a tourist tax account. Airbnb and Vrbo collect and pay the 5% on bookings made through them; for direct bookings and other platforms, you collect and pay it. The Tax Collector assigns a monthly, quarterly, semiannual, or annual filing schedule; file for every period, even with no rentals.Source

    Collier tourist development tax →

  2. Then your city

    Unincorporated Collier requires a county registration; Naples, Marco Island, and Everglades City set their own rules. Pick your area for its checklist.

Towns

Full guide

Everglades City

Everglades City isn’t covered by Collier County’s registration, and we found no city vacation rental rules online; its code isn’t published on Municode. You need the DBPR license and the Collier tourist tax account. Ask City Hall before you list.

Full guide

Marco Island

Marco Island has no short-term rental registration. The city repealed its rental registration program in 2024 after voters had approved it in 2022, and its older short-term rental article is also repealed. You need the DBPR license and the Collier tourist tax account; check your HOA or condo rules.

Full guide

Naples

In the City of Naples, rentals must be 30 days or longer, except that a property may be rented for less than 30 days three times a year. Renting short term more often makes it a transient lodging facility, which is not allowed in most residential zoning and needs City Council conditional use approval where it is. Don’t advertise for stays under 30 days.

Full guide

Unincorporated Collier

Outside Naples, Marco Island, and Everglades City, Collier County requires a short-term vacation rental registration ($50) for homes rented more than three times a year for under 30 days. Name a responsible party reachable 24/7 who can be on site the next day, and show the county registration number in every ad. Renting without registering can bring fines up to $500 a day.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.