Cuyahoga County, OH Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 1.5% on hotel transactions
- Applies to
- Lodging furnished to transient guests
- Duration
- 40 years from effective date
- Recipient
- Positively Cleveland (capital improvements)
Summary
Cuyahoga County imposes a 1.5% Capital Improvement Bed Tax on hotel transactions furnishing lodging to transient guests, extended for a 40-year term.
The Capital Improvement Bed Tax is hereby extended at a rate of one and one-half percent on transactions by which lodging by a hotel is or is to be furnished to transient guests beginning when the Capital Improvement Bed Tax proceeds are no longer needed and shall remain in effect for a period of forty years from the date on which Chapter 717 goes into effect.
Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.
Full Breakdown
County Code Section 717.03 extends the Capital Improvement Bed Tax at a rate of one and one-half percent on transactions by which lodging by a hotel is or is to be furnished to transient guests, running for 40 years from the chapter's effective date. Proceeds go to Positively Cleveland for capital improvements tied to conventions, tourism and major events under the County-City Agreement, per Section 717.04.
Violations & Fines
No stated penalty provision in Chapter 717 itself; the tax is collected as part of the hotel transaction under the County-City Agreement.
Frequently Asked Questions
What is the Cuyahoga County bed tax rate?
Where does the bed tax money go?
Sources & Official References
Other rules in Cuyahoga County
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