Legal Question in Real Estate Law in Florida

Re: condo rentals

Dear Condo Renter:

I do not understand why your realtor would misquote the law:

Lee County Tourist Development Tax Requirements

Tourist Development Tax is a 5% tax on the rental amount. The owners, as well as applicable property managers or operators ("Dealers") are responsible for collecting the tax from any person or other party who rents, leases, or lets for consideration living quarters or accommodations for a period of six (6) months or less. The following are examples of residential real property rentals that are subject to Tourist Development Tax per Florida Admin Code 12A-1.061:

Apartment-hotel Hotel Rooming house

Apartment-motel Mobile home Single-family dwelling

Beach house and cottage Motel Tourist or trailer camp

Condominium Multiple-unit structure Trailer

Cooperatively owned apartment Resort motel Vacant land for temporary living quarters

If you rent for more than 6 months, you must have a bona fide written lease in order to be exempt from the tax [Florida Admin Code 12A-1.061(b)]. Rental of accommodations to individuals who plan to stay for a period greater than six months may in some cases be subject to the Tourist Development Tax. For example: An accommodation is rented to this individual without a "bona fide lease" (month to month). In this case, the renter is subject to the Tourist Development Tax for the first six months but becomes exempt from the Tourist Development Tax after continuous residence beyond the six-month period.

Contact a reliable representative or manager. Good luck.

Sincerely,

J. Norman Stark, Cleveland, Ohio and Sarasota, FL