Taxes & Fees: Columbus vs Westerville
How do taxes & fees rules compare between Columbus, OH and Westerville, OH?
Westerville has fewer restrictions than Columbus.
Columbus, OH
Franklin County
Columbus levies a 5.1% hotel/motel/short-term rental excise tax under Chapter 371 of the Columbus City Codes. Hosts also pay Franklin County Convention Facilities Authority lodging tax (4.9% within Columbus) plus 7.5% combined Ohio/Franklin County sales tax. Permit fees are $75/year (primary residence) or $150/year (non-primary), plus a $20 application fee and $32 BCI background check.
View full Columbus rules →Westerville, OH
Franklin County
Westerville imposes a 3% transient occupancy (lodging) tax on stays under 30 days under Codified Ordinances Chapter 183. Franklin County adds a 5.9% lodging tax; Delaware County (for properties north of I-270) adds 6%. Airbnb collects Ohio state tax and some county tax automatically but hosts should verify remittance.
View full Westerville rules →Key Facts Comparison
| Fact | Columbus | Westerville |
|---|---|---|
| City Excise Tax | 5.1% (CC §371.02) | - |
| County Lodging Tax | 4.9% (Franklin Co.) | - |
| State + County Sales Tax | 7.5% | - |
| Annual Permit Fee | $75 or $150 | - |
| Application + BCI | $20 + $32 | - |
| Westerville Tax | - | 3% |
| Franklin County | - | 5.9% |
| Delaware County | - | 6% |
| State Tax | - | None (Ohio has no state lodging tax) |
| Filing | - | Monthly or quarterly with Income Tax Div |
Highlighted rows indicate differences between cities.
Columbus FAQ
Do I still owe the 5.1% tax if Airbnb collects it?
Generally no separate remittance is required when Airbnb or Vrbo collects and remits the Columbus 5.1% excise tax on your behalf, but you must keep records and confirm collection. Direct bookings outside marketplace platforms still require monthly filing on the 20th through the CRISP portal.
What is the total tax burden on a Columbus STR booking?
Roughly 17.5% combined: 5.1% Columbus excise tax under Chapter 371, 4.9% Franklin County Convention Facilities Authority lodging tax inside Columbus, plus 7.5% Ohio and Franklin County sales tax. Marketplace platforms typically itemize these on the guest receipt.
Westerville FAQ
Does Airbnb collect all Westerville taxes?
Airbnb collects Ohio sales tax and in many cases the county lodging tax, but hosts usually must separately register, collect, and remit the Westerville 3% municipal lodging tax.
Who enforces this in Westerville?
Westerville code enforcement at (614) 901-6400 handles complaints.
Compare other topics
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