Columbus imposes a 5.1 percent hotel/motel excise tax under City Code Chapter 371, layered on top of Franklin County's 6 percent lodging tax. Operators including short-term rental hosts must register with the City Treasurer, collect, and remit monthly to support tourism, the convention authority, and city operations.
Columbus City Code Chapter 371 imposes the city hotel/motel excise tax at 5.1 percent of gross transient lodging receipts, with the proceeds split among the Greater Columbus Convention and Visitors Bureau (Experience Columbus), the Greater Columbus Arts Council, the Franklin County Convention Facilities Authority, and the city general fund. Franklin County adds a separate 6 percent county lodging tax under ORC 5739.09, bringing the combined lodging tax to roughly 11.1 percent on top of Ohio sales tax (Columbus rate). Operators including hotels, motels, and short-term rental hosts register with the Columbus City Treasurer and file monthly returns. Online platforms like Airbnb and Vrbo collect on hosts' behalf under voluntary collection agreements, but registration remains the host's responsibility.
Failure to register, collect, or remit Columbus hotel tax under CCC 371 brings interest, penalties, and audit or lien actions by the City Treasurer. Willful violations may expose operators to misdemeanor charges. Franklin County returns carry separate liability.
See how Columbus's transient occupancy tax rules stack up against other locations.
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