LicensedRental

Florida county rules

Lee County, FL vacation rental rules and taxes

Lee County adds a 5% tourist tax on stays of six months or less. Airbnb and Vrbo collect it on their bookings; for direct bookings you register with the Clerk’s Tourist Tax office. Rules vary by city: Fort Myers Beach, Sanibel, Cape Coral, and Bonita Springs each require their own registration or permit, and Sanibel limits most homes to four-week stays.

Checked against official sources November 4, 2026
Tourist development tax
5%
On stays of six months or less, on top of 6.5% state sales tax (6% plus the 0.5% county surtax).Source
Platforms
Airbnb and Vrbo collect it
The Clerk says listing sites such as Airbnb, Vrbo, and HomeAway collect and remit it for you.Source
Direct bookings
Register with the Clerk
Lee Clerk of Court, Inspector General’s Tourist Tax office (Ordinance 13-14).Source
DBPR renewal
December 1
District 7. Half-year fee from June 1.Source

What to do

  1. Register for the tourist tax if you take direct bookings

    If you find guests, write leases, or collect rent yourself, file the owner application with the Clerk’s Tourist Tax office and remit the 5% on those stays. A property manager who handles rentals for you registers as a dealer and remits for you. You stay responsible if a dealer doesn’t pay.Source

    Lee County tourist development tax →

  2. Then your city

    The Tourist Tax office doesn’t regulate rentals; check your city’s rules and your HOA or condo association. Pick your city for its checklist.

Towns

Full guide

Bonita Springs

Bonita Springs requires a city rental permit for every rented home, short or long term: $100 a unit, good for three years, after a code enforcement inspection. Name a 24/7 contact, and a local agent if you live outside Southwest Florida. Units in associations of more than six units are exempt.

Full guide

Cape Coral

Since January 1, 2026, Cape Coral requires every rental property to register with the city each year: $350 for short-term rentals (six months or less) and $35 for long-term. The city lists a 6-night minimum stay for short-term rentals. Fines for short-term rentals start at $500, and $1,000 for not registering or misstating the rental type.

Full guide

Estero

Estero has no vacation rental registration or rules in its code. You need the DBPR license; Airbnb and Vrbo pay the Lee tourist tax on their bookings.

Full guide

Fort Myers

Fort Myers has no vacation rental registration. Its residential rental dwelling standards (Sec. 54-422) specifically exclude vacation rentals and resort dwellings. You need the DBPR license; Airbnb and Vrbo pay the Lee tourist tax on their bookings.

Full guide

Fort Myers Beach

Fort Myers Beach requires every short-term rental to register with the town each year ($400 a unit for 2027) with a DBPR license and a fire safety inspection report. Depending on zoning, you can rent weekly (3 to 7 days per reservation) or only once a month (one 3- to 29-day reservation per calendar month). A responsible party must act within one hour, 24/7.

Full guide

Sanibel

On Sanibel, homes and condos may not be rented for less than four consecutive weeks unless they are in an approved resort housing area. Every rental, long or short, needs a city dwelling rental license, renewed each calendar year, plus a city business tax receipt. Violations can be fined up to $500 a day.

Full guide

Unincorporated Lee

Outside the cities (Lehigh Acres, San Carlos Park, Iona, North Fort Myers, Pine Island, Captiva, Boca Grande, and more), Lee County has no vacation rental registration. You need the DBPR license; Airbnb and Vrbo pay the county tourist tax on their bookings.

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.