Cleveland, OH Hotels & Lodging: Transient Occupancy Tax (2026)

Chapter 193 of the Codified Ordinances imposes a citywide transient occupancy tax authorized by Ohio Revised Code § 5739.08. Section 193.01 states the City's intent to levy 'the excise tax of three percent (3%) on transactions by which lodging is or is to be furnished by a hotel or a short-term rental to transient guests.' A 'transient guest' under § 193.02(e) is anyone occupying a room or short-term rental dwelling for less than 30 consecutive days; stays of 30 days or more, and lodging furnished to the federal government, the State, or their political subdivisions, are exempt under § 193.03(c).

The vendor, the hotel or short-term rental owner or operator, must collect the tax from the guest at the time lodging is furnished and hold it in trust for the City under § 193.04(a), or a booking agent may collect and remit on the vendor's behalf under § 193.04(b) and § 193.121. Every vendor or booking agent files a monthly return with the Administrator (the Commissioner of Assessments and Licenses) by the last day of the following month under § 193.07(a), and must keep lodging and tax records for three years, open to inspection within 15 days of written notice, per § 193.05.

The tax must be stated separately from the room charge on every bill under § 193.06(a); no vendor may advertise that it will absorb the tax under § 193.06(b). Refund claims for taxes paid in error must be filed within three years under § 193.08. Receipts fund the City's General Fund for general operations, capital improvements, and debt service under § 193.03(b).