If your short term-rental propertyis listed on an online website platform, such as HomeAway, VRBO, VacationRentals, Airbnb, TripAdvisor, FlipKey, misterb&b, or, any of their Subsidiaries, they will collect and remit the tourist development tax on your behalf. If you are using an online property management program such as Evolve, Hostaway, Guesty, Lodgify, etc., the property is listed on the online platforms, but the tourist development tax is directed to you. You are responsible to register, collect, and remit taxes for those rentals.To confirm tax related details of your short-term rental property, please contact the online website platform or property management programhandling your property listing. If the short-term rental is advertised for rent on other online website platforms (ex: Craigslist) and/or youhandle 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 on the gross rent received (rent plus any mandatory fees),or advise if your short-term rental is being handled by a tax collecting agent (bookkeeper, accountant, CPA, tax compliance specialist, etc....).
Tourist Development Tax | Lee County Clerk of Court, FL (2024)
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