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.
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.
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.
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Huber Heights, OH
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