Columbus levies a 5.1% hotel/motel/short-term rental excise tax under Chapter 371 of the Columbus City Codes. Hosts also pay Franklin County Convention Facilities Authority lodging tax (4.9% within Columbus) plus 7.5% combined Ohio/Franklin County sales tax. Permit fees are $75/year (primary residence) or $150/year (non-primary), plus a $20 application fee and $32 BCI background check.
Columbus City Code §371.02 imposes a 5.1% excise tax on lodging furnished to transient and short-term rental guests. Of that rate, 2.39% (effective Jan. 1, 2014) is dedicated to promoting Columbus as a convention destination; the remainder funds cultural services, affordable housing, and emergency human services. The Columbus Division of Income Tax administers the tax through the CRISP portal (crisp.columbus.gov), with monthly returns due on the 20th for the prior month. Hosts must file even when no rentals occurred. If Airbnb or Vrbo collects and remits on the host's behalf, separate filing is generally not required, but the host must keep records. Layered on top is the Franklin County Convention Facilities Authority lodging tax (4.9% within Columbus city limits) and the combined 7.5% Ohio plus Franklin County sales tax, producing a combined burden of roughly 17.5% on gross rental revenue. Permit fees under Chapter 598 are $20 application, $32 BCI background check, and an annual permit fee of $75 (primary residence) or $150 (non-primary).
Failing to register, collect, or remit the 5.1% excise tax violates Columbus City Code Chapter 371 and may result in interest, late-filing penalties, and assessment by the Columbus Division of Income Tax. Operating without a Chapter 598 permit can lead to fines and revenue clawback enforced through Columbus Code Enforcement and the Environmental Court.
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