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 typically collect and remit; otherwise, quarterly filing required.
Cincinnati levies county lodging excise tax on all short-term accommodations under 30 days, authorized under ORC §5739.024. Ohio has no statewide lodging tax - revenue is entirely county and municipal. County rates typically range 3 to 6%. Cities may add additional lodging taxes. Major platforms (Airbnb, Vrbo) have agreements with many Ohio jurisdictions to collect and remit taxes automatically. Hosts booking directly must register with the county and file tax returns.
Non-remittance: back taxes + 10 to 25% penalty + interest. County audit authority applies.
Cincinnati, OH
Cincinnati has no city ordinance restricting lawn ornaments on residential property. CMC Chapter 1101 Property Maintenance requires general upkeep but does n...
Cincinnati, OH
Cincinnati has no city ordinance regulating residential inflatable holiday displays. Size and blower noise are governed by HOA and condo covenants under ORC ...
Cincinnati, OH
Cincinnati has no municipal ordinance regulating residential holiday lights. Display timing, brightness, and animation are governed by HOA and condo covenant...
Cincinnati, OH
Cincinnati requires DBI building permits for outdoor kitchens with gas lines, electrical wiring, plumbing, or structural roofs. Standalone freestanding grill...
Cincinnati, OH
Cincinnati has no specific smoker ordinance, but Hamilton County Department of Environmental Services (under Ohio EPA delegation) regulates visible emissions...
Cincinnati, OH
Cincinnati Fire Code under CMC Chapter 1106 adopts the Ohio Fire Code (OAC Chapter 1301:7-7) and International Fire Code. IFC Sec. 308.1.4 prohibits open-fla...
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