Cincinnati hotel guests pay roughly 18.75 percent in combined lodging taxes: 7 percent city transient occupancy, 6 percent Hamilton County, and 5.75 percent Ohio sales tax on the room rate.
Cincinnati levies a 7 percent city transient occupancy tax under CMC Chapter 313, funding convention center operations, tourism marketing, and arts. Hamilton County adds a 6 percent excise tax under ORC Chapter 5739, supporting Paycor Stadium, Great American Ball Park, Music Hall, and the Cincinnati USA Convention and Visitors Bureau. Ohio sales tax of 5.75 percent also applies to the room charge. Hosts include hotels, motels, and short-term rentals operating more than 30 days a year. Operators must register, file monthly, and remit collections; short-term rental hosts route payment through Airbnb and city portals.
Failing to register, collect, file monthly, or remit lodging tax can result in interest, civil penalties, and criminal tax charges by the city or county.
Cincinnati, OH
Cincinnati Municipal Code Chapter 856 requires all STRs (stays <30 days) to register with the City prior to operation. Registration is valid for 3 years. A r...
Cincinnati, OH
Cincinnati levies a 7% excise tax on gross STR revenue (not a guest occupancy tax). Revenue funds the Affordable Housing Trust Fund. Airbnb and VRBO typicall...
See how Cincinnati's transient occupancy tax rules stack up against other locations.
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