Dayton, OH Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of room rent
- Applies to
- hotels with 5+ guest rooms
- Transient guest
- stay under 30 consecutive days
- Late penalty
- 10%/month + 1%/month interest
Summary
Dayton levies a 3 percent excise tax on hotel rents paid by guests staying fewer than 30 consecutive days, collected by the operator as trustee for the city.
An excise tax on transactions by which lodging by a hotel is or is to be furnished to transient guests in hereby levied at the rate of three percent on all rents paid or to be paid by transient guests for lodging. ... Hotel. Every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests ... Transient guests. Persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 35).
Full Breakdown
Under the Hotel Lodging Excise Tax division of Dayton's income tax chapter, hotels, establishments with five or more guest rooms, must charge a 3 percent tax on rents paid by transient guests, defined as anyone occupying a room for sleeping accommodations for less than 30 consecutive days. The tax is a liability of the guest, but the operator collects it, must state it separately from rent on every bill, registers with the Superintendent of Taxation, and remits collections quarterly. An operator who advertises that they will absorb the tax instead of charging it separately is barred from doing so.
Violations & Fines
Late remittance draws a 10% monthly penalty plus 1% monthly interest; fraud draws an additional 25% penalty. Failing to file, filing a false return, or refusing to collect or remit the tax is a third-degree misdemeanor.
Frequently Asked Questions
Who actually pays Dayton's hotel tax?
Does a 29-night stay owe the tax?
Sources & Official References
Other rules in Dayton
Compare Dayton to another location·View the Ohio hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.