The total amount of Tourist Development Tax (commonly referred to as “bed tax”) generated from short-term lodging accommodations located within Sanibel during the reporting period. This tax is collected on overnight stays at hotels, resorts, inns, and motels. Bed tax revenue is a commonly used indicator of tourism activity and overnight visitation within the community. Because the tax is collected from lodging stays, increases or decreases in bed tax collections may reflect changes in visitor demand, seasonal tourism patterns, or lodging occupancy levels. This metric provides insight into the strength of the local tourism economy while also helping the community understand trends in visitor activity over time. This does NOT include tax associated with short term rentals or VRBO/Airbnb type properties. Captiva cannot be separated for bed-tax due to its designation as unincorporated Lee County.