Short-term rentals in Sanibel, explained properly.

Sec. 126-1077(b) says the form is set by the director of the community services department and must show: the owner's name and contact information; the property manager's name and contact information, if any; the physical address and parcel identification number; a copy of the City's active business tax receipt for the dwelling rental; a copy of necessary county licenses or taxes, including, if applicable, evidence of an active account with the Lee County Tax Collector for tourist development taxes and other taxes; a copy of necessary state licenses or taxes, including, if applicable, the active Florida Department of Revenue certificate of registration and the active Florida Department of Business and Professional Regulation license as a transient public lodging establishment; and a signed and notarized acknowledgment that the owner has read and understands the City's rental use regulations. Renewal uses a form substantially similar to the initial registration form (Sec. 126-1078(d)).

Under Sec. 126-1078(f), a dwelling rental license not renewed when due is delinquent and carries a delinquency penalty of ten percent for the first month, plus four percent for each subsequent month until paid, with the total penalty capped at 18 percent of the license fee. While delinquent, the license is deemed inactive and no rental activity may occur. A dwelling rental whose license is not renewed within a year of its term is ineligible for renewal and must re-register.

Sec. 126-1078(g) says all advertising of dwelling rentals shall require identification of the city license number.

Sec. 126-1076(d) makes a violation of that section punishable as a second degree misdemeanor and by a fine of up to $500.00 per day, per unit, per violation. Code enforcement may also bring the case to a special master or proceed by citation under F.S. 162.21 and 76-435 Laws of Florida. If a code enforcement notice of violation is issued, the fine is $250.00 per day for a first offense and $500.00 per day for a second offense. For arranging, contracting or advertising for, or making available, the use of a dwelling unit in violation of the section, fines are computed on the number of days of rental that would have been in violation. Sec. 126-1076(e) lets the City or any other adversely affected party enforce the section in law or equity, lets any citizen of the city seek injunctive relief, and allows attorney's fees and costs to a substantially prevailing party in the court's discretion. Sec. 126-1078(i) says a violation of the license section is punishable in the same manner as described in Sec. 126-1076.

Florida Statutes § 509.032(7)(b) says a local law, ordinance or regulation may not prohibit vacation rentals or regulate how long or how often they are rented. Local rules adopted on or before June 1, 2011 are exempt from this limit, so some older local rules on rental length can still apply. Section 509.032(7)(a) also reserves the regulation of public lodging establishments (sanitation, inspections and similar matters) to the state, while local governments keep building-code and fire-code inspections. Local governments can still require registration and set other rules that do not ban rentals or limit their length or frequency.

The Florida Department of Business and Professional Regulation (DBPR), Division of Hotels and Restaurants, licenses vacation rentals. A license is needed when an entire unit is rented more than three times in a calendar year for periods of less than 30 days or one calendar month, whichever is less, or when the unit is advertised or held out to the public as a place regularly rented to guests. Houses, townhouses and buildings of up to four units take a Vacation Rental – Dwelling license; condominium and cooperative units take a Vacation Rental – Condominium license. Renting single rooms rather than the whole unit does not need a DBPR license, though local rules may still apply. Current licenses must be displayed in a conspicuous place on the premises.

New DBPR vacation rental applications pay a $50 application fee, a $10 Hospitality Education Program fee and a license fee. For a single rental unit the full-year license fee is $170 (half-year $90); group licenses for 2 to 25 units are $180 (half-year $95), with higher tiers for more units. Renewals pay the $10 education fee plus the full-year license fee. Renewal and half-year dates depend on the county's DBPR district.

Anyone who rents, leases, lets or grants a license to use transient accommodations must register with the Florida Department of Revenue to collect, report and remit sales tax.

Florida's 6% state sales tax, plus any applicable county discretionary sales surtax, applies to rent paid for living, sleeping or housekeeping accommodations rented for six months or less.

Counties (and certain cities) may add a local option transient rental tax, such as a tourist development tax, on rentals of six months or less, on top of the 6% state sales tax and any surtax. The Department of Revenue's rate table lists each county's rate and who collects it. Most counties administer the tax themselves, and in those counties it is reported and paid directly to the county rather than to the state.