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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
3% of room rent
Covered lodging
Hotels/motels with 5+ rooms
Transient guest defined
Stay under 30 consecutive days
Registration deadline
30 days after opening
Late penalty
10% plus 10% per 30-day period
Fraud penalty
Additional 25%
Enforcing office
Commissioner, Div. of Taxation & Treasury

Summary

Toledo levies a 3% excise tax on hotel and motel rooms rented to transient guests staying fewer than 30 consecutive days, collected by the operator as trustee for the City. Hotels and motels with five or more rooms must register with the Commissioner of Taxation and Treasury and post a Transient Occupancy Registration Certificate under Toledo Municipal Code § 1911.02.

(b) The tax is three percent (3%) on all rents paid or to be paid by the transient guest for the lodging. Such tax constitutes a debt owed by the transient guest to the City, which is extinguished only by payment to the operator as trustee for the City, or to the City. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the rent is paid.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-105: Complete to June 30, 2026).

Full Breakdown

Toledo Municipal Code Chapter 1911 imposes an excise tax on lodging furnished by hotels to transient guests within the City. 09 sets quarterly reporting and remittance deadlines.

Violations & Fines

§ 1911.10 penalizes late remittance with a 10% delinquency penalty, plus an additional 10% for each 30-day period the operator remains delinquent, and a 25% penalty if the Commissioner determines the nonpayment was fraudulent: all on top of interest at one-half of one percent (0.5%) per month on the unpaid tax. § 1911.04 also makes it unlawful for a transient guest to refuse to pay the tax or present false evidence of exemption.

Frequently Asked Questions

Who actually pays Toledo's hotel-motel tax?
The transient guest pays the 3% tax, but the hotel or motel operator collects it and remits it to the City as trustee under § 1911.02(b) and § 1911.05. If a guest refuses to pay or presents false exemption evidence, § 1911.04 makes that a separate violation, while the operator remains liable for the collection.
Does every short-term rental owe the tax?
Only establishments with five or more rooms held out to the public for sleeping accommodations count as a 'hotel' or 'motel' under § 1911.01(c). A guest also must stay fewer than thirty consecutive days to be a taxable 'transient guest'; longer stays fall outside the tax entirely.
What happens if an operator registers late or skips it?
§ 1911.07 gives operators thirty days from opening to register with the Commissioner and post a Transient Occupancy Registration Certificate. Failure to remit collected tax triggers the § 1911.10 penalty ladder: 10% initially, another 10% per 30-day period of continued delinquency, plus monthly interest and up to a 25% fraud penalty.
How long must hotel tax records be kept?
§ 1911.08 requires operators to keep rent and tax records, invoices, and supporting documents open to inspection by the Commissioner and preserved for four years, unless the Commissioner consents in writing to earlier destruction or orders a longer retention period.

Sources & Official References

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All Toledo rules

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