Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Lucas County

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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Authority
ORC 5739.09 county lodging tax
County rate tiers
7% and 10% (per forms)
County cap (5739.09)
3% base per resolution
Administered by
Lucas County OMB
Toledo permit fee
$50/year (separate)

Summary

Lucas County levies a hotel/motel lodging tax under ORC 5739.09 that applies to short-term lodging. County remittance forms show 7% and 10% tiers. This is separate from the state sales tax and any Toledo permit fee.

City-specific rules exist: Toledo has its own taxes & fees rules that differ from Lucas County's county-level regulations. If you live in Toledo, check the city-specific page instead.

A board of county commissioners may, by resolution adopted by a majority of the members of the board, levy an excise tax not to exceed three per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests.

View official code

Full Breakdown

Ohio Revised Code 5739.09 lets a county levy an excise tax on lodging furnished to transient guests. Lucas County's Office of Management and Budget administers the Hotel/Motel Occupancy Tax; its remittance forms reflect 7% and 10% rates, funding the convention/visitors bureau and arena. Short-term rentals furnishing lodging to transient guests fall under this lodging-tax framework alongside hotels. Marketplaces like Airbnb may collect some Ohio taxes automatically, but hosts remain responsible for confirming and remitting county lodging tax. Toledo separately charges a $50 annual STR permit fee. Contact Lucas County OMB for the exact rate on your property.

Violations & Fines

Failure to collect and remit county lodging tax exposes operators to back taxes, interest, and penalties under the county Hotel/Motel Tax Code of Regulations and ORC 5739.

Frequently Asked Questions

Do short-term rentals owe Lucas County lodging tax?
Yes. Lodging furnished to transient guests is taxable under ORC 5739.09. Hosts should confirm the applicable rate and remit through the county Office of Management and Budget.
Does Airbnb collect this for me?
Marketplaces may collect certain Ohio taxes, but you remain responsible for confirming that county lodging tax is collected and remitted correctly.

Sources & Official References

Other rules in Lucas County

Parking Rules: Street Parking LimitsSome RestrictionsAnimal Ordinances: Dog Leash LawsSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Abandoned VehiclesSome RestrictionsFence Regulations: Neighbor Fence RulesSome RestrictionsAnimal Ordinances: BeekeepingSome Restrictions

All Lucas County rules

How Lucas County compares: Cities with the Highest Short-Term Rental Taxes·Compare Lucas County to another location·View the Ohio short-term rentals overview

Get notified when Taxes & Fees in Lucas County, OH changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.

Taxes & Fees in Cities Across Lucas County

Toledo, OH