Lee County discretionary sales surtax for Fort Myers businesses (2026 rates, when it applies, and how to show it on receipts)
Sales tax in Florida looks simple until you run into one of the most common “wait, which rate do I use?” moments: a customer is in Fort Myers, the job is in Cape Coral, and the product ships to Estero.
In 2026, the Lee County sales surtax still matters for day-to-day billing, POS setup, and clean bookkeeping. If you charge the wrong surtax (or skip it when it applies), it can turn into a messy fix later, especially during reconciliation or an audit.
This guide breaks down the 2026 rate, when the Lee surtax applies (based on delivery location), and practical ways to show it on receipts without confusing your customers.
2026 Lee County sales surtax rate (and the quick math)
As of February 2026, Florida’s state sales tax rate is 6% , and Lee County’s discretionary sales surtax rate is 0.5% . On taxable sales delivered in Lee County, that typically creates a combined rate of 6.5% .
To confirm county rates by address and stay current if anything changes, the Florida DOR maintains a county table in its address and jurisdiction database, including the Discretionary Sales Surtax Rate Table. For the broader explanation of how Florida’s surtax works, see the DOR’s overview page on Discretionary Sales Surtax.
Here’s the basic calculation for Lee County destinations:
Tax due = Taxable amount × (State rate + Lee surtax)
Tax due = Taxable amount × (0.06 + 0.005) = Taxable amount × 0.065
A quick example: if you sell $100.00 of taxable goods delivered in Lee County, the tax is $6.50 .
| Component | 2026 Rate | On $100 taxable |
|---|---|---|
| Florida state sales tax | 6.0% | $6.00 |
| Lee County discretionary surtax | 0.5% | $0.50 |
| Total (delivered in Lee County) | 6.5% | $6.50 |
One more practical point: the surtax is a county add-on to Florida sales and use tax. That means it only comes into play when the underlying transaction is taxable in the first place. If the item or service is exempt, the surtax doesn’t magically apply.
If your team wants help tying sales tax collection back to clean books and filings, start with sales tax compliance for Fort Myers businesses so your reporting matches what your POS is collecting.
When Lee County’s discretionary surtax applies (delivery location decides)
For many Fort Myers businesses, the easiest way to think about surtax is this: the “ship-to” or delivery location usually controls the county surtax , not your storefront address.
So if you sell from Fort Myers but deliver to a customer in another Florida county, you often charge that other county’s surtax rate instead of Lee’s. If you deliver into Lee County, you typically charge Lee’s 0.5% surtax.
This matters for common situations like:
- Delivery and installation jobs
- Contractor materials drop-shipped to a jobsite
- Ecommerce orders shipping across county lines
- Invoices where “Bill to” and “Ship to” are different
Mini decision tree: should you charge Lee surtax?
Use this quick check at the time of sale:
- Is the sale taxable in Florida? If no, stop. No state tax, no Lee surtax.
- Where does the customer receive the item (or where is it delivered)?
- Delivered in Lee County : charge Florida 6% + Lee 0.5% .
- Delivered in a different Florida county : charge Florida 6% + that county’s surtax (if any).
- Delivered outside Florida : Florida sales tax rules may change, and you may not charge Florida tax at all (facts matter).
- Do you have a clear destination address in your records? If no, fix that first. Surtax errors usually start with missing “ship-to.”
Two real-world examples
If you sell a taxable item at your Fort Myers shop and the customer takes it with them, Lee County is typically the right surtax because the transaction happens in Lee.
If you sell the same item but ship it to a client’s office in another Florida county, the surtax is generally based on that delivery county , not where you rang it up.
For businesses with lots of deliveries, it helps to build this rule into your workflow. Good bookkeeping starts with consistent source documents, so your sales tax payable is right each month. If you want support tightening up the process, small business bookkeeping in Fort Myers can take the guesswork out of recurring compliance tasks.
How to show Lee County sales surtax on receipts (and set up your POS)
Customers don’t want a tax lecture, but they do want a receipt that makes sense. The cleanest approach is to show either:
- One combined sales tax line (simple for retail), or
- Two separate lines (clear for contractors and B2B invoices)
Both can work. The best choice is the one your POS can handle consistently, and the one that matches your reporting.
Receipt and invoice formats that look professional
Option A: Separate state tax and county surtax (recommended for clarity)
| Line item | Amount |
|---|---|
| Taxable subtotal | $100.00 |
| FL sales tax (6.0%) | $6.00 |
| Lee County surtax (0.5%) | $0.50 |
| Total | $106.50 |
Option B: Combined into one line (recommended for speed at the register)
| Line item | Amount |
|---|---|
| Taxable subtotal | $100.00 |
| Sales tax (FL 6% + Lee 0.5%) | $6.50 |
| Total | $106.50 |
Labeling tip: if you combine the tax, spell out what it includes so customers and staff don’t confuse it with “extra fees.”
Rounding conventions (keep it consistent)
Most systems calculate tax on the taxable subtotal and round the tax to the nearest cent . The key is consistency. Don’t switch between “tax by line” and “tax on total” without a reason, because small rounding differences add up across hundreds of tickets.
Quick POS configuration checklist
Keep this tight and practical:
- Confirm your Florida base rate is 6% , then add Lee 0.5% for Lee destinations.
- Turn on destination-based tax if you deliver across Florida counties.
- Require a complete “ship-to” address on invoices that involve delivery.
- Test a few sample transactions (Lee County delivery vs non-Lee delivery) and save screenshots.
- Map your receipt labels (either separate surtax line or combined label).
If your POS and QuickBooks aren’t talking cleanly, that’s where errors hide. QuickBooks assistance in Fort Myers can help align tax settings, products, and reports so your filings match what you collected.
FAQ: returns, discounts, shipping, tips, and mixed invoices
How do returns work with the Lee surtax?
If you refund a taxable sale, you generally refund the tax you originally charged, including the Lee surtax when it applied. The cleanest method is to process the return through the same system that created the original receipt.
Do coupons and discounts reduce the surtax?
Often they do, but it depends on the type of discount and how it’s funded. The safe workflow is to set discounts up so your POS applies tax to the correct taxable base, then verify the receipt math matches your intent.
Are shipping and handling charges taxable?
Shipping and handling can be treated as part of the taxable charge when it’s tied to taxable items. Separately stating shipping on the invoice doesn’t always make it non-taxable. If shipping is a large part of your billing, document your policy and apply it the same way every time.
Are tips or gratuities taxable?
Voluntary tips are usually not treated the same as taxable sales. Mandatory service charges can be different. If you add automatic charges, review how your POS labels them and how they flow to sales tax reports.
What about invoices with both taxable and non-taxable items?
Tax (and the Lee surtax) should apply to the taxable portion only . A good invoice makes that obvious with separate lines and clear item mapping in your POS or accounting system.
Conclusion
The 2026 rate is straightforward, Lee County’s surtax is 0.5% , but the day-to-day rule that protects you is simpler: charge the surtax based on where the customer receives the taxable product , then print it clearly on the receipt.
If you want a second set of eyes on your setup (POS, QuickBooks, and monthly reporting), professional help can save hours of cleanup later. This article is general information, not tax or legal advice; get guidance for your specific facts before you change how you charge or report Lee County sales surtax .
