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Hotels & Lodging in Dayton, OH (2026)

1 verified hotels & lodging rules for Dayton, Ohio, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Dayton levies a 3 percent excise tax on hotel rents paid by guests staying fewer than 30 consecutive days, collected by the operator as trustee for the city.

Dayton Hotel Lodging Excise Tax

Some Restrictions

Dayton R.C.G.O. § 36.130; § 36.131

An excise tax on transactions by which lodging by a hotel is or is to be furnished to transient guests in hereby levied at the rate of three percent on all rents paid or to be paid by transient guests for lodging. ... Hotel. Every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more r...

Looking for Montgomery County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Dayton city rules.

Hotels & Lodging in Montgomery County