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

Toledo Municipal Code Chapter 1911 imposes an excise tax on lodging furnished by hotels to transient guests within the City. Under § 1911.02(b), the tax is three percent (3%) of all rents paid or to be paid by the transient guest, and it '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 attaches and is collectible when the lodging is furnished, regardless of when the rent is actually paid, and § 1911.02(c) presumes every lodging transaction taxable until an exemption is established. § 1911.01 defines a 'hotel' or 'motel' as any establishment holding out sleeping accommodations to the public in which five or more rooms are used for guest accommodation, and a 'transient guest' as anyone occupying a room for sleeping purposes for less than thirty consecutive days. § 1911.05 requires the transient guest to pay the tax to the operator, and § 1911.06 requires the tax to be stated and charged separately from rent; an operator may not advertise that the tax will be absorbed into the room rate. § 1911.07 requires every operator to register the hotel with the Commissioner within thirty days of the chapter's effective date or of commencing business, obtaining a 'Transient Occupancy Registration Certificate' that must be posted conspicuously on the premises. § 1911.08 requires the operator to keep rent and tax records open to Commissioner inspection and preserved for four years, and § 1911.09 sets quarterly reporting and remittance deadlines.