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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
3% of lodging price, § 193.03(a)
Covered stays
Occupancy under 30 consecutive days, § 193.02(e)
Enforcing office
Commissioner of Assessments and Licenses
Filing deadline
Monthly return due by last day of month
Interest on unpaid tax
1.5% per month, § 193.12
Failure-to-file fine
Up to $2,000 per occurrence, § 193.99
Records retention
3 years, open to inspection, § 193.05

Summary

Cleveland charges a 3% excise tax on every hotel and short-term rental stay under 30 consecutive days, per Codified Ordinances § 193.03. Vendors and booking agents collect the tax from guests, hold it in trust, and remit it monthly to the Commissioner of Assessments and Licenses; government lodging and stays of 30+ days are exempt.

(a) There is hereby levied an excise tax of three percent (3%) on transactions by which lodging by a hotel or short-term rental is, or is to be, furnished to transient guests. ... (c) The tax, which shall be known as the transient occupancy tax, applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. The tax shall not apply to transactions by which lodging is furnished to: (1) the Federal government, the State or any of its political subdivisions; or (2) a person maintaining occupancy for a period of thirty (30) or more consecutive days...

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-28: Current through legislation passed September 1, 2026).

Full Breakdown

08. 03(c). 121. 05. 06(b). 08. 03(b).

Violations & Fines

Unpaid tax accrues interest at 1.5% per month under § 193.12. Late remittance carries tiered penalties under § 193.13: 10% within 30 days, 15% within 60 days, 20% within 90 days or a second delinquency, and 25% at 120+ days or a third delinquency. Under § 193.99, a vendor or booking agent who fails to file a return faces a fine up to $2,000 per occurrence, a new offense each month it continues; any other Chapter 193 violation is fined up to $500.

Frequently Asked Questions

Does Cleveland's transient occupancy tax apply to Airbnb and other short-term rentals?
Yes. Section 193.03(a) taxes lodging furnished 'by a hotel or short-term rental' alike, at 3% of the transaction price. Section 193.02(g) defines a short-term rental as a dwelling unit rented for compensation for accommodations of 30 consecutive days or less, so nightly and weekly Airbnb-style bookings are subject to the same 3% tax as hotel rooms.
Who actually collects and pays Cleveland's 3% lodging tax?
The vendor, the hotel or short-term rental owner or operator, collects the tax from the transient guest at the time lodging is furnished and holds it in trust for the City under § 193.04(a). A booking agent may instead collect and remit on the vendor's behalf under § 193.04(b), in which case the vendor is not responsible for that transaction's tax.
Is a 30-day-plus stay exempt from the tax?
Yes. Section 193.03(c)(2) exempts a person maintaining occupancy for 30 or more consecutive days, except that separate occupancies cannot be combined to reach 30 days unless the guests share the same employer. Lodging furnished to the federal government, the State, or their political subdivisions is also exempt under § 193.03(c)(1).
What happens if a hotel doesn't remit the tax on time?
Under § 193.13 the unpaid tax draws a penalty starting at 10% if remitted within 30 days of the deadline, rising to 15%, 20%, and 25% the longer it goes unpaid or on repeat delinquencies, plus 1.5% monthly interest under § 193.12. Failing to file the return at all can bring a fine of up to $2,000 per occurrence under § 193.99.

Sources & Official References

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All Cleveland rules

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