Columbus, OH Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined tax rate
- 5.1% of lodging charge
- Applies to
- hotels, motels, short-term rentals
- Stay length threshold
- under 30 consecutive days
- Return due date
- 20th of following month
- Late filing penalty
- 10% of tax owed
Summary
Columbus levies a combined 5.1% excise tax on hotel, motel, and short-term rental stays under 30 days, collected by the vendor and remitted monthly to the city auditor.
an excise tax of three (3) percent is hereby levied on transactions by which lodging by a hotel or transient accommodations, including short-term rentals, is or is to be furnished to transient guests or short-term rental guests, pursuant to former Ohio Revised Code Sec. 5739.02(C)(1) (currently Ohio Revised Code Sec. 5739.08(A)) and furthermore, an additional excise tax of three (3) percent is hereby levied on transactions by which lodging by a hotel or transient accommodations, including short-term rentals, is or is to be furnished to transient guests or short-term rental guests, pursuant to former Ohio Revised Code Sec. 5739.02(C)(2) (currently Ohio Revised Code Sec. 5739.08(B)). Effective January 1, 1989, the excise tax of three (3) percent levied pursuant to former Ohio Revised Code Sec. 5739.02 (C)(1) (currently Ohio Revised Code Sec. 5739.08(A)) above shall be reduced to two and one-tenths (2.1) percent and shall be levied on transactions by which lodging by a hotel or transient accommodations is or is to be furnished to transient guests.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 85 | Form Based Code: ?).
Full Breakdown
Columbus City Code section 371.02 levies a two-part excise tax on hotel, motel, and short-term rental lodging furnished to transient guests staying under 30 consecutive days: a 3% tax under Ohio Revised Code 5739.08(B), plus a 2.1% tax (reduced from 3% effective January 1, 1989) under R.C. 5739.08(A), for a combined 5.1%. The tax reaches hosting-platform bookings and self-managed short-term rentals equally. Vendors and hosting platforms collect it from guests and file monthly returns with the city auditor by the 20th of the following month; late filers forfeit a 10% penalty under section 371.06.
Violations & Fines
Late or unfiled monthly returns forfeit a 10 percent penalty of the tax owed under section 371.06; an auditor assessment for uncollected or unremitted tax adds a further 15 percent penalty under section 371.08.
Frequently Asked Questions
Does Columbus tax Airbnb and other short-term rentals?
Who has to collect and remit the Columbus hotel tax?
Sources & Official References
Other rules in Columbus
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