Montgomery County, OH Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax rate
- 3% of rent
- Statutory authority
- ORC 5739.09
- Applies to
- Hotels with 5+ rooms
- Funds
- Dayton/Montgomery County CVB
- Late-filing forfeiture
- $5.00 per day
Summary
Montgomery County levies a 3% excise tax on lodging furnished to transient guests, authorized by ORC 5739.09. It applies to establishments with five or more sleeping rooms. Revenue funds the Dayton/Montgomery County Convention & Visitors Bureau. Ohio state lodging tax and local municipal taxes may also apply.
An excise tax is hereby levied and imposed upon each transaction in Montgomery County by which lodging is or is to be furnished by a vendor to a transient guest or guests, at the rate of three (3%) percent of the rent for each such transaction, on and after June 1, 1980.
Official source re-checked September 8, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Under ORC 5739.09, the Board of County Commissioners levies a 3% tax on each transaction furnishing lodging to a transient guest. The county's Code of Regulations imposes the tax 'at the rate of three (3%) percent of the rent' and requires it be separately stated on every invoice. It reaches only establishments meeting the 'hotel' definition of five or more sleeping rooms, so most single-unit short-term rentals fall outside the county tax, though state sales/lodging tax and any city or township lodging tax may still apply. Vendors file monthly returns with the County Auditor.
Violations & Fines
Any vendor who fails to file a complete return forfeits and pays $5.00 per day into the County Treasury, collectible by assessment; unremitted tax also accrues interest and penalties.
Frequently Asked Questions
Does the 3% tax apply to my single-unit Airbnb?
What funds does the tax support?
Sources & Official References
Other rules in Montgomery County
How Montgomery County compares: Cities with the Highest Short-Term Rental Taxes·Compare Montgomery County to another location·View the Ohio short-term rentals overview
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