Springfield, OH Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Combined tax rate
- 6% (two 3% layers)
- Covered lodging
- Hotels with 5+ rooms
- Transient guest
- Stay under 30 consecutive days
- Return due
- 10th of each month
- Late penalty
- 10% of unpaid tax
- Fund 268 use
- Convention/visitors bureaus in Clark County
Summary
The City of Springfield, Ohio levies a combined 6% excise tax on lodging sold by hotels to transient guests staying under 30 days. Two 3% layers stack under Chapter 197: a base tax from 1978 and an additional tax added in 1990, both collected by the vendor and remitted to the City Treasurer.
(e) "Hotel" means 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, whether such rooms are in one or several structures. ... 197.02 LEVY OF TAX; RATE. (a) For the purpose of providing revenue for the use of the general fund of the City, an excise tax is hereby levied on each sale made in this City. The tax hereby levied is three percent (3%) of the price involved in each sale. (b) Beginning January l, 1990 an excise tax in addition to the tax described in subsection (a) of this section is hereby levied on each sale made in this City at the rate of three percent (3%) of the price involved in each sale.
Full Breakdown
Springfield Codified Ordinances Chapter 197 defines a "hotel" as any establishment with five or more rooms held out to the public for sleeping accommodations, and a "transient guest" as someone occupying a room for less than thirty consecutive days. Section 197.02(a) levies a 3% excise tax on each such sale for the general fund, effective August 1, 1978. Section 197.02(b) adds a second 3% tax, effective January 1, 1990 under Ohio R.C. 5739.024(B), bringing the combined rate to 6%. Half of the revenue from the 1990 addition is deposited into the 268 Hotel/Motel Excise Tax Fund under Section 197.11, and once appropriated by the City Commission that fund is spent solely on contributions to convention and visitors bureaus operating within Clark County.
The consumer pays the tax to the vendor at the time of sale (Section 197.03), and every vendor must keep complete sales and tax records for four years (Section 197.04) and file a monthly return with the Director of Finance by the tenth day of each month, remitting payment to the City Treasurer (Section 197.05). A vendor may not absorb, rebate, or advertise away the tax (Section 197.09).
Violations & Fines
Late payment adds a 10% penalty on the unpaid tax under Section 197.06. Failing to comply with a records order under Section 197.04 is a first-degree misdemeanor, with each day a separate offense; violating the collect-and-remit duty (197.09) or the filing duty (197.10) is a second-degree misdemeanor; violating any other section of the chapter is a fourth-degree misdemeanor (Section 197.99).
Frequently Asked Questions
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Sources & Official References
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