POLICY – Re: Leasing Regulations
PROCEDURES
1. Lakemont Cove units are to be used as single-family residences only. No separate part of the unit may be rented and no transient (defined in Chapter 509. Florida Statutes) may be accommodated for compensation or commercial purposes. Units may not be used for perks or incentive rewards.
2. Unit owned by corporations, partnerships, or trusts must designate one person and his or her family (see definition of family, Article 12, page 52, Pelican Landing documents) as owner-residents. Designation of owner-resident may be changed only with prior notice to Board of Directors.
3. No “time-share” is permitted.
4. A unit may not be leased for a period of less than thirty (30) days nor more than three (3) times per calendar year. If a lessee leaves before the thirty (30) days has ended, the home may be leased only after the thirty (30) days have lapsed.
5. All leases must be in writing with provisions stating that the lessee must comply with any rules and regulations of Lakemont Cove and Pelican Landing.
6. Copies of the lease must be submitted along with the attached Lessee Information Form (included herewith).
7. Owners must complete the Lessee Information Form and forward to Property Management three (3) weeks prior to occupancy with a non-refundable filing fee of $150.00.
8. Owners are responsible for all violations and losses in common areas.
9. Lessees, renters, guests, or visitors must comply with the rules and regulations of Lakemont Cove and Pelican Landing.
10. Owners must ensure the Lessees do not enter into further agreements, written or verbal, with others in the use of the home. Sub-leasing is not allowed. Serial, or a succession of use, or multiple occupancy, by others than the lessee and family must not be condoned by the owner. The essence is to preserve the family residential environment of Lakemont Cove and discourage the disquieting consequences of rental commercialization.
11. For lease purposes, occupancy of Lakemont Cove units must not exceed two (2) persons per bedroom. For example:
Sandpiper 3 bedrooms 6 persons
Osprey 3 bedrooms 6 persons
Ibis 3 bedrooms 6 persons
Heron 3 bedrooms 6 persons
Pelican 2 bedrooms 4 persons
Egret 2 bedrooms 4 persons
12. In the absence of the owner, Property Management must be notified when relatives and/or friends are occupying your unit (form included herewith).
PELICAN LANDING RENTAL APPLICATIONS
Pelican Landing single family homes cannot be leased more than one (1) time per year.
Parcel neighborhoods may not be leased more than four (4) times per year, unless the neighborhood documents state differently, whichever is less.
**NOTE** Lakemont Cove Restrictions are: Lease term minimum of thirty (30) days with a maximum of three (3) leases per year.
The PLCA office requires:
- A $75.00 check made out to PLCA
- Copy of fully executed lease
- Completed & approved Property Management Application form (if applicable)
It is the responsibility of the owner and/or rental agent to advise a potential tenant of all neighborhood rules and regulations and to provide them with all keys such as mailbox and pool where pertinent.
Upon registration, tenants will receive a Photo ID, Barcode or Car Pass and a complete Tenant Information Packet.
Failure to comply with the above rules and regulations may result in a tenant not being able to pass through the gates of Pelican Landing or being allowed usage of any property amenities.
All forms must be completed and returned to the PLCA office two (2) weeks prior to the rental start date.
Tourist Tax Frequently Asked Questions
A Dealer always handles my rental property. Do I need to apply for a tourist development tax account number?
No, the Dealer is required to have their own TDT tax account number, and must submit your tax in a consolidated return, which includes the rental properties of all their clients. However, you should be aware that if the Dealer fails to collect and remit the tax, after all provisions under the law have been pursued, then the owner is ultimately responsible for the payment of the tax.
If I utilize a Dealer but also rent on my own, must I have my own tax account number?
Yes, you will need an account number, since you will be responsible for collecting, reporting, and remitting the tax during those months in which the unit was rented without the use of a Dealer.
As a prospective taxpayer, what should I do?
Complete the application and return it to Lee County Clerk of Court. Upon receipt of your application, we will activate an account number and you will be provided with a user name and password, as well as information about how to complete your return and pay online.
I only rent property at certain times of the year--for example, from January through March. Am I required to fill out an application and pay the tax?
Yes, you are. The Lee County Tourist Development Tax has made provisions for seasonal renters to simplify the payment of the tax. Seasonal renters submit tax returns only once a year. See application for filing options.
If I rent to a resident of Florida or to a Lee County resident, do I have to collect the tax, since the renters are not tourists?
Yes, this is a "bed tax", and is applicable to all transient guests, whether or not they are residents of Florida or Lee County.
Must I, as a homeowner, charge Tourist Development Tax on my own residence, or other units that I own?
Yes, you must charge the 5% Tourist Development Tax, as well as the Florida Sales Tax (6%). Please contact the State of Florida Department of Revenue at (239) 338-2400 for information on Sales Tax.
My property is used by family and friends at times during the year. Am I required to collect the tax from them?
If you collect rent from them, or accept any form of compensation in lieu of rent, you are required to file a tax return. Collect and remit the tax based upon the rent paid, or upon the fair market value of the compensation received in lieu of rent.
What is the purpose of the tax?
Tourist Development Tax is used for: 
53.6% - advertising and promotion (VCB operations and Lee County Sports Authority operations)
26.4% - beach and shoreline improvements and maintenance
20.0% - stadium debt service (includes debit payments for the Lee County Sports Ccomplex and JetBlue Park, as well as major maintenance for both the City of Palms Park and the Lee County Sports Complex)
What is the role of the Dealer?
If a Dealer handles your property, the Dealer is required to have their own Tourist Development Tax account and submit the Tourist Development Tax payments for all of their clients in a consolidated return. You should verify this with your Dealer. In addition to the consolidated return, Dealers are required to provide an itemized list of all properties and rental amounts collected each month. Tourist Development Tax is a 5% tax on the gross rental amount. The Dealer is responsible to collect and remit 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. If the Dealer fails to collect and remit the tax, after all provisions under the law have been pursued, then the owner is ultimately responsible for the payment of the tax. 

What remedies are available if someone does not collect the tax, or collects the tax but does not report or remit it to Lee County?
Among other remedies, a warrant can be issued and filed, creating a lien against real property and/or personal property in Lee County. Any person who rents living quarters for a period of six months or less, and: who willfully makes a false or fraudulent return; fails to file six consecutive returns; attempts in any manner to evade the tax by failing to disclose and remit taxes; and/or diverts or converts tax monies to their own use or the benefit of others, shall be in addition to being personally liable for the payment of the tax, guilty of a misdemeanor or felony, punishable as provided in Sections 212.12, 775.082, 775.083, Florida Statutes.
· Posting "Notice of Non-Compliance" signage at the property.
· Suspending of your privilege to rent properties in Lee County, Florida
Which renters, if any, are exempt from the tax?
Those who have signed a bona fide written lease in excess of 6 months and one day, or have paid the tax continuously month-to-month for the first 6 months without a lease are exempt. Exempt status with the State of Florida Department of Revenue Sales & Use Tax is also exempt from Lee County Tax.
Who enforces the collection of tourist tax?
The Lee County Clerk of Court Internal Audit/Inspector General Department enforces the tax.