Middletown, OH Hotels & Lodging: Transient Occupancy Tax (2026)

01 as anyone occupying a room for sleeping accommodations for less than 30 consecutive days. The tax applies to any establishment held out to the public as offering sleeping accommodations for consideration with five or more rooms, whether in one building or several structures, and the definition expressly folds motels into the same HOTEL category. The transient guest owes the tax as a debt to the City that is only satisfied by paying the operator, who holds it in trust for the City; if a guest never pays, the Superintendent of Taxation can require the operator to pay directly.

05. 06, each operator files a quarterly return by the last day of the month following the close of the calendar quarter, reporting total rents and tax collected, and remits the full amount collected at that time; the Superintendent can shorten reporting periods where needed to secure collection. 04 requires the tax be stated and charged separately from rent on every bill and bars an operator from advertising that the tax will be absorbed or not charged. S. Constitution and for rents paid by the state or its political subdivisions, but only on a claim made at the time rent is collected, under penalty of perjury, on a form the Superintendent prescribes.

An operator who fails two consecutive quarterly filings within 12 months, or misses two filings in 24 months under a less-frequent schedule, can be required to post security equal to a year's average tax liability.