Cuyahoga County levies a 5.5 percent lodging excise tax on all short-term rentals under 30 days, authorized by ORC 5739.09. Airbnb and Vrbo collect and remit the county portion automatically. Cleveland adds a 3 percent municipal bed tax, bringing total lodging tax in the city to 8.5 percent plus state and county sales tax.
Cuyahoga County's 5.5 percent transient occupancy tax funds the Convention Facilities Development Corporation (Huntington Convention Center) and Destination Cleveland. Cleveland's additional 3 percent municipal bed tax under CCO 195 applies to stays of fewer than 30 consecutive days. Hosts operating outside major platforms must register with the Cuyahoga County Fiscal Officer and file monthly returns. Platforms like Airbnb remit the 5.5 percent county portion under state voluntary collection agreements, but hosts remain responsible for verification. Ohio has no statewide lodging tax.
Failure to remit bed tax: 10% penalty plus interest at state-assessed rate. Willful non-filing: misdemeanor under ORC 5739.99.
See how Cuyahoga County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.