Obtain State Licenses
Register for a Florida Department of Revenue sales tax number and a DBPR Vacation Rental Dwelling license.
Cross-referenced against 5 official sources — municipal codes, planning-department pages, and government registries.
In unincorporated Lee County, vacation rentals are permitted but require mandatory registration with the County Department of Community Development under Ordinance 21-14. Hosts must also hold active state licenses from the DBPR and collect a 5% Tourist Development Tax in addition to state sales tax.
To host an Airbnb in unincorporated Lee County, you must first register your property with the county and pay a $50 annual fee. You are also required to have a state license for a 'vacation rental dwelling' from the Florida DBPR. While platforms like Airbnb collect the 5% local tourist tax for you, you are still responsible for ensuring your registration is active and that you follow local noise and parking rules. These rules only apply to areas outside of city limits like Fort Myers Beach or Sanibel, which have much stricter laws.
Step-by-step guide for Lee County
Register for a Florida Department of Revenue sales tax number and a DBPR Vacation Rental Dwelling license.
Apply for a Tourist Development Tax account through the Lee County Tax Collector.
Submit the Vacation Rental Registration form to the Department of Community Development with the $50 fee.
Regulatory information is AI-researched from public city/county codes for educational purposes. Details may be outdated or incomplete. Always verify requirements directly with your city/county planning department before operating a short-term rental.
Researched & verified by Learn STR at GoStudioM