Hamilton County, OH Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax
- 7.5% total
- State authorization
- ORC 5739.09
- Transient threshold
- Under 30 consecutive days
- Hotel definition
- Five or more guest rooms
- Cincinnati STR excise
- 7% of gross revenue
Summary
This is the real county-level rule. Ohio law (ORC 5739.09) lets a county levy a lodging excise tax, and Hamilton County's total lodging tax is 7.5%, charged to every transient guest. Cincinnati adds its own 7% STR excise tax.
A board of county commissioners may, by resolution adopted by a majority of the members of the board, levy an excise tax not to exceed three per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests.
Full Breakdown
Under ORC 5739.09, a board of county commissioners may levy an excise tax not to exceed three per cent on lodging furnished to transient guests, with additional tiers authorized by later divisions. Hamilton County's total county lodging tax is 7.5%, charged to every transient guest occupying sleeping accommodations. A guest becomes non-transient (and tax-exempt) after 30 or more consecutive days. Under ORC 5739.01, a hotel means an establishment with five or more rooms used for guests, so a small single-home rental may fall below the state's hotel threshold even while a city STR tax still applies. Cincinnati separately imposes a 7% excise tax on STR gross revenue.
Violations & Fines
Operators who fail to collect, file, or remit the county lodging tax face assessment of the tax due plus interest and penalties under the county's lodging-tax regulations and ORC 5739.
Frequently Asked Questions
What is Hamilton County's lodging tax rate?
Does the county tax apply to a single Airbnb home?
Sources & Official References
Other rules in Hamilton County
How Hamilton County compares: Cities with the Highest Short-Term Rental Taxes·Compare Hamilton County to another location·View the Ohio short-term rentals overview
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