Ohio Revised Code 5739.02 and 5739.09 establish the state sales tax and local lodging excise tax framework that applies to transient accommodations under 30 days, including short-term rentals booked through platforms like Airbnb.
ORC 5739.01(B)(2) defines transient accommodations as lodging rented for fewer than 30 consecutive days, making short-term rentals subject to the 5.75% state sales tax under ORC 5739.02. Counties, municipalities, and townships may also levy a lodging excise tax up to 3% under ORC 5739.09, with additional permissive levies allowed for specific purposes such as convention facilities. Marketplace facilitators including Airbnb and Vrbo must collect and remit Ohio sales tax under ORC 5741.01(W). The Department of Taxation administers state sales tax collection uniformly statewide.
Failure to collect or remit tax is misdemeanor; penalties up to 50% of unpaid tax under ORC 5739.13.
See how Liberty Township's taxes & fees rules stack up against other locations.
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