Akron, OH Short-Term Rentals: Taxes & Fees (2026)

Article 2 of Chapter 104 creates the Short-Term Rental Excise Tax, layered on top of the registration and life-safety rules in Title 11's Article 37. 51 levies the tax on any short-term rental subject to registration under Chapter 111, at three percent of gross revenues generated from operating that rental in Akron, and the tax is a debt the operator owes the city until paid. 51(C) lets the city treasurer sign a collection agreement directly with a hosting platform in lieu of relying on the operator.

53 requires operators to keep records showing gross revenue so the tax can be verified, and both operators and any hosting platform that collects on their behalf must hold the collected tax in trust for the city until it's remitted to the treasurer. 622, and any hosting platform facilitating Akron short-term rentals must separately register with the treasurer and provide information the Tax Commissioner needs to track payment, plus an executed release letting the Commissioner certify compliance. 52 exempts only rents outside the city's constitutional taxing power and rents paid by the city or its political subdivisions, and any exemption claim must be made under penalty of perjury at the time rent is collected.

55, with final returns due no later than ninety days after a rental stops operating, and an operator's failure to pay puts them behind on 'existing tax and utility payment liabilities,' which under Chapter 111 blocks issuance or renewal of the property's registration certificate.