Toledo guests pay roughly 17.75 percent in lodging taxes, combining a 5.5 percent city bed tax, 5.5 percent Lucas County excise, and 5.75 percent Ohio sales tax, remitted by hotels and short-term rental hosts.
Lodging in Toledo, including hotels, motels, and short-term rentals, is subject to layered taxes authorized by ORC Section 5739.09. The City of Toledo imposes a 5.5 percent transient occupancy tax that funds Destination Toledo and arts grants. Lucas County levies an additional 5.5 percent that supports the SeaGate Convention Centre and tourism marketing. The state of Ohio collects 5.75 percent sales tax on top, plus a small county piggyback. Operators must register with the Lucas County Treasurer, file monthly returns, and remit by the 20th of the following month. Airbnb and Vrbo collect the state portion automatically, but hosts must self-report city and county shares.
Late filing brings 10 percent penalties plus interest; willful underreporting is a first-degree misdemeanor under ORC 5739.99 and may trigger state operator-license suspension.
Toledo, OH
All rental dwellings in Toledo, including STRs, must be registered with the Department of Neighborhoods under TMC Chapter 1760 (Rental Dwelling Registration)...
Toledo, OH
Toledo STRs must collect and remit Lucas County lodging tax (6 percent) plus Ohio sales tax (7.25 percent in Lucas County). Airbnb and Vrbo typically auto-co...
See how Toledo's transient occupancy tax rules stack up against other locations.
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