Cincinnati, OH Short-Term Rentals: Night Caps (2026)

Unlike many major cities that impose annual night caps on short-term rentals, Cincinnati does not limit the number of nights a registered STR unit may be rented per year under CMC Chapter 856. There is no 90-day, 120-day, or 180-day annual rental cap. Operators with valid three-year registrations may rent their units as frequently as the market supports, provided they comply with all other requirements including excise tax remittance, occupancy limits, safety standards, and community rules. The city collects a 7 percent excise tax on gross rental revenues under CMC Chapter 315, which funds the Cincinnati Affordable Housing Trust Fund. Hamilton County also levies a 7.5 percent lodging tax under ORC 5739.024 authority. Ohio state sales tax of 5.75 percent plus 0.75 percent county supplemental tax also applies. Airbnb has a voluntary collection agreement with Cincinnati and remits excise taxes on behalf of operators using that platform. Operators on other platforms must self-report and remit taxes quarterly to the Cincinnati Treasury Division.