Columbus, OH Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Combined excise tax rate
- 5.1% (2.1% + 3%)
- Applies to
- stays under 30 consecutive days
- Return due date
- 20th of each month
- Late filing penalty
- 10% of tax owed
- Enforcing agency
- Columbus City Auditor
Summary
Columbus taxes short-term rental stays at a combined 5.1% excise rate, collected by hosts or hosting platforms and remitted monthly to the city auditor by the 20th of each month.
an excise tax of three (3) percent is hereby levied on transactions by which lodging by a hotel or transient accommodations, including short-term rentals, is or is to be furnished to transient guests or short-term rental guests, pursuant to former Ohio Revised Code Sec. 5739.02(C)(1) (currently Ohio Revised Code Sec. 5739.08(A)) and furthermore, an additional excise tax of three (3) percent is hereby levied on transactions by which lodging by a hotel or transient accommodations, including short-term rentals, is or is to be furnished to transient guests or short-term rental guests, pursuant to former Ohio Revised Code Sec. 5739.02(C)(2) (currently Ohio Revised Code Sec. 5739.08(B)).
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 85 | Form Based Code: ?).
Full Breakdown
Columbus City Code § 371.02 levies a combined 5.1% excise tax on lodging furnished to transient guests and short-term rental guests staying fewer than 30 consecutive days -- a 2.1% rate plus a 3% rate, authorized under Ohio Revised Code § 5739.08. The short-term rental host, or the hosting platform that collects payment on the host's behalf, must remit the tax to the city auditor, filing a monthly return by the 20th even if no rentals occurred that month. A late return draws a 10% penalty on the tax owed, plus 1% daily interest on any unpaid penalty. The auditor may retain 0.5% of the city's share of short-term rental revenue to cover collection costs.
Violations & Fines
Late filing draws a 10% penalty plus 1% daily interest; violating Chapter 371 is a minor misdemeanor (up to $100), rising to a third-degree misdemeanor (up to $500 or 60 days) on repeat offenses.
Frequently Asked Questions
Do I owe this tax if I only rent out a room occasionally?
Who files and pays the tax -- me or the booking platform?
What happens if I forget to file a return one month?
Sources & Official References
Other rules in Columbus
How Columbus compares: Cities with the Highest Short-Term Rental Taxes·Compare Columbus to another location·View the Ohio short-term rentals overview
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