Medina, OH Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of rent paid
- Covered hotel size
- 16+ rooms
- Remittance due dates
- Jan 31, Apr 30, Jul 31, Oct 31
- Original delinquency penalty
- 10% of tax owed
- Interest on unpaid tax
- 0.5% per month
- Max criminal penalty
- $1,000 fine, 6 months jail
Summary
Medina levies a 3% excise tax on lodging furnished by a hotel to transient guests, collected quarterly by the operator and paid into the General Fund under Codified Ordinances Chapter 164.
There is hereby levied an excise tax at the rate of three percent (3%) on all transactions within the City of Medina by which lodging is furnished by a hotel to transient guests. The tax shall be three percent (3%) of the rent paid or to be paid by the transient guest for the uses set forth in the definitions in Section 164.01 hereinabove. The tax shall apply and be due at the time the accommodations are furnished, regardless of the time when the rent is paid.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2025-01: Local legislation current through June 24, 2025 | State legislation current through December 31, 2024).
Full Breakdown
02 imposes an excise tax of three percent (3%) on all transactions within the City of Medina by which lodging is furnished by a hotel to transient guests, calculated on the rent paid or to be paid, due at the time the accommodations are furnished regardless of when the rent is paid. C. C. 01(N). 04. 03 rather than earmarked for tourism promotion. 10 penalty structure while carrying its enforcement language forward.
Violations & Fines
Late remittance under Section 164.06 draws a 10% original-delinquency penalty, plus a further 10% continued-delinquency penalty for each successive 30-day period the operator stays behind, plus interest of one-half percent (0.5%) per month on the unpaid tax. Fraudulent nonpayment adds a 25% penalty on top of those amounts. Under Section 164.99, failing to remit the lodging tax is a first-degree misdemeanor punishable by a fine up to $1,000, imprisonment up to six months, or both; disclosing IRS-sourced taxpayer information in violation of federal law is a fifth-degree felony carrying up to $5,000 in fines and five years imprisonment.
Frequently Asked Questions
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Sources & Official References
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