Cincinnati, OH Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 7% of gross rental revenue
- Effective date
- July 1, 2019
- Registration
- Required under Chapter 856 before operating
- Delinquency penalty
- 10% of tax owed
- Fraud penalty
- 25% of tax owed
- Filing frequency
- Quarterly returns to treasurer
Summary
Cincinnati imposes a 7% excise tax on the gross revenue of every short-term rental -- a dwelling or part of one rented for under 30 consecutive days through a hosting platform. Municipal Code § 315-3 makes the operator liable for the tax, collectible directly or through the hosting platform, on top of the registration required under Chapter 856.
There is hereby levied an excise tax on the operation of short term rentals subject to registration pursuant to Chapter 856 of the Cincinnati Municipal Code. The tax shall equal seven percent of the gross revenues generated from the operation of a short term rental located in the city. Such tax constitutes a debt owed by the operator of the short term rental to the city, which is extinguished only by payment of the tax to the city.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 48 Update 4).
Full Breakdown
Cincinnati Municipal Code § 315-3(a) levies an excise tax on the operation of short term rentals registered under Chapter 856, equal to 7% of the gross revenues generated from the rental's operation in the city. A 'short term rental' under § 315-1-S is a residential dwelling unit, or part of one, offered on a hosting website, app, or online platform for occupancy of less than 30 consecutive days. The tax is a debt owed by the operator, extinguished only by payment to the city, and operators must pay it themselves or arrange for the hosting platform to pay on their behalf (§ 315-3(b)).
The treasurer may instead contract directly with a hosting platform to collect and remit tax for transactions made through that platform (§ 315-3(c)). Section 315-9 requires operators to register under Chapter 856 before commencing business and requires hosting platforms to separately register with the treasurer. Under § 315-11, hosting platforms must file quarterly returns and remit the tax by the last day of the month following each calendar quarter, and must keep the collected tax in trust for the city until remittance. Section 315-7 requires operators to keep records of gross revenue sufficient to verify the tax due.
The tax applies only prospectively -- revenue under rental agreements executed before the chapter's July 1, 2019 effective date is excluded from the calculation under § 315-3(d).
Violations & Fines
Failure to remit triggers a 10% delinquency penalty under § 315-17(a), rising to a 25% fraud penalty if the treasurer finds the nonpayment was fraudulent, plus 1% monthly interest on the unpaid tax until paid. If an operator or hosting platform won't report, § 315-15 lets the treasurer estimate and assess the tax owed after mailed notice, becoming final and immediately payable if no hearing is requested within 10 days. Aggrieved operators may appeal the treasurer's assessment to the city manager within 15 days under § 315-19.
Frequently Asked Questions
What tax rate applies to Airbnb and short-term rentals in Cincinnati?
Who is responsible for paying the short-term rental tax, the host or the platform?
Is short-term rental registration separate from the tax?
Sources & Official References
Other rules in Cincinnati
How Cincinnati compares: Cities with the Highest Short-Term Rental Taxes·Compare Cincinnati to another location·View the Ohio short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.