Online booking platforms that facilitate Cincinnati short-term rentals are expected to collect and remit the city's transient occupancy excise tax and to share host data with the city to support registration compliance under CMC Chapter 763.
Cincinnati levies a city transient occupancy excise tax on short-term rentals in addition to Ohio's six percent sales tax and Hamilton County lodging taxes, producing a combined effective rate near eighteen percent. Major booking platforms have entered tax-collection agreements with Ohio and local jurisdictions, but the host remains ultimately responsible if the platform fails to remit. The city also expects platforms to require a valid registration number on each listing and to remove non-compliant listings on request. Hosts who advertise on platforms outside these agreements must self-collect and remit all applicable taxes.
Listing an STR on a platform without a valid Cincinnati registration number, or failing to back-stop missing platform tax remittance, can result in unpaid-tax assessments, penalties, interest, and listing removal.
Cincinnati, OH
Cincinnati requires all short-term rental operators to register with the city before listing or operating under CMC Chapter 856. Registration costs $250 per ...
Cincinnati, OH
Cincinnati levies a 7% excise tax on gross STR revenue (not a guest occupancy tax). Revenue funds the Affordable Housing Trust Fund. Airbnb and VRBO typicall...
See how Cincinnati's host platform liability rules stack up against other locations.
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