Columbus, OH Short-Term Rentals: Taxes & Fees (2026)

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).