Ohio charges no state lodging tax. Licking County levies a county lodging excise tax on stays under 30 days under ORC 5739.09 (up to 3%), and cities like Newark add their own bed tax. Airbnb and Vrbo collect many of these automatically.
Ohio is unusual in having a 0% state lodging tax, so every dollar of bed tax on a Licking County short-term rental is local. The county levies an excise tax on hotel and short-term lodging furnished to transient guests (stays under 30 days) under ORC 5739.09, which caps the base county rate at three percent. Municipalities including Newark and Heath layer on their own lodging taxes, so a guest bill can combine county and city levies. Airbnb and Vrbo remit these taxes in many Ohio jurisdictions, but hosts booking directly must register and file with the county - and their city - themselves.
Failing to register or remit lodging tax exposes a host to back taxes plus penalties and interest, and the county auditor or treasurer has audit authority to collect.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Licking County, OH
Licking County requires pool barriers meeting safety codes to prevent drowning. Fences must be at least 4 to 5 feet tall with self-closing, self-latching gates.
Licking County, OH
Licking County requires permits for retaining walls above a certain height, typically 4 feet. Engineering review may be required for taller walls.
Licking County, OH
Licking County restricts or prohibits intentional feeding of wildlife including deer, coyotes, and bears. Feeding wildlife creates public safety hazards and ...
Licking County, OH
Licking County restricts ownership of exotic and wild animals. Many species require special permits or are prohibited entirely for public safety.
Licking County, OH
No Licking County or Ohio law limits holiday lights, inflatables, or yard displays. Cities and townships rarely touch seasonal decorations, and any rule that...
Licking County, OH
Garage-sale signs are governed by each city's or township's zoning code, not by Licking County. On your own lawn a sale sign is generally fine; a sign staked...
See how Licking County's taxes & fees rules stack up against other locations.
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