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Hotels & Lodging in Middletown, OH (2026)

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

Verified from official government sources

Transient Occupancy Tax

In the City of Middletown, Ohio, hotels and motels with five or more rooms must collect a 3% transient occupancy tax on rent paid by guests staying fewer than 30 consecutive days. Operators register with the Superintendent of Taxation and remit collected tax quarterly.

Middletown, Ohio Hotel Occupancy Tax

Some Restrictions

Middletown Code of Ordinances § 894.02

Commencing on September 1, 1991, for the purpose of providing revenue for recreation, economic development and civic development of the City of Middletown, there is hereby levied a tax of 3% on all rents received by a hotel for lodging or room(s) furnished to transient guests, such tax to be known as the transient occupancy tax.

Looking for Butler County county-wide rules?

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

Hotels & Lodging in Butler County