Akron, OH Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Tax rate
- 3% of gross short-term rental revenue
- Platform filing deadline
- last day of month after each quarter, § 104.55(A)
- Trust duty
- platform holds tax in trust until remitted, § 104.53
- Delinquency penalty
- 10% of unpaid tax, § 104.57(A)
- Fraud penalty
- 25% of unpaid tax, § 104.57(B)
- Interest
- 0.5% per month on unpaid tax
- Appeal deadline
- 30 days to Board of Review, § 104.58
Summary
Akron makes hosting platforms directly responsible for the city's three percent short-term rental excise tax: City Code § 104.55 requires every platform to file a quarterly return and remit the tax it collected on behalf of Akron operators to the Tax Commissioner, holding those funds in trust under § 104.53 until payment is made.
A.Each hosting platform shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Commissioner, make a return to the Tax Commissioner, on forms provided, of the gross revenues received and the amount of tax due for the operation of all of the short-term rentals in the City of Akron rented through the hosting platform for that calendar quarter or shorter reporting period, if applicable...C.At the time the return is filed, the full amount of the tax held in trust on behalf of the operators shall be remitted to the Tax Commissioner, if it has not previously been remitted.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 64).
Full Breakdown
51(C) lets the city treasurer contract directly with a hosting platform to collect and pay that tax on operators' behalf. 55 puts the reporting duty on the platform itself: on or before the last day of the month following each calendar quarter, every hosting platform must file a return with the Tax Commissioner reporting the gross revenues and tax due on all Akron short-term rentals booked through it, and must remit the full amount held in trust at the time that return is filed. 53 backs this with a trust obligation, requiring the platform, or the operator if the platform is not collecting, to hold in trust a portion of gross revenues sufficient to cover the tax liability until it reaches the treasurer.
55(F) bars the Tax Commissioner from releasing a platform's returns except by court order or to another government's official use. 56 lets the Tax Commissioner estimate and assess the tax owed, serve notice by mail or personal service, and finalize the assessment if no hearing is requested within thirty days.
Violations & Fines
A hosting platform that misses a remittance deadline owes a ten percent delinquency penalty on top of the tax under § 104.57(A), rising to twenty-five percent if the Tax Commissioner finds fraud, plus interest at one-half percent per month on the unpaid tax. A platform or operator aggrieved by an assessment or penalty can appeal to the Board of Review within thirty days under § 104.58; the Board's decision is final and any amount due is payable within fifteen days.
Frequently Asked Questions
Who is legally responsible for remitting Akron's short-term rental tax, the host or the platform?
How often must a hosting platform report Akron short-term rental tax?
What penalty does a hosting platform face for late Akron rental tax remittance?
Does Akron keep hosting platform tax filings confidential?
Sources & Official References
Other rules in Akron
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