Hotels & Lodging in Cincinnati, OH (2026)
1 verified hotels & lodging rules for Cincinnati, Ohio, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Cincinnati levies a 4% excise tax on rent charged to transient guests staying in the city's hotels, collected by the operator as trustee for the city under Cincinnati Municipal Code Chapter 312. Guests paying $2 or less per day are exempt. Hotels must register with the city treasurer within 30 days of opening and post a transient occupancy registration certificate on-site.
Cincinnati Hotel Occupancy Tax: 4% Rate
Some RestrictionsCincinnati Municipal Code § 312-3
There is hereby levied a tax of three percent on all rents received by a hotel for lodging furnished to transient guests, which rate shall remain in effect until November 30, 2002. From and after December 1, 2002, the rate shall be four percent. Such tax constitutes a debt owed by the transient guest to the city which is extinguished only by payment to the operator as trustee for the city, or t...
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County ordinances apply to unincorporated areas and may supplement Cincinnati city rules.
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