Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Lima

Lima, OH Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

City tax
Lima Hotel-Motel Tax, Codified Ord. Ch. 890
City authority
Ohio R.C. 5739.02(C)
County lodging tax
Allen County ~4.75% (incl. 3% memorial)
County authority
Ohio R.C. 5739.09
Taxable stay
Transient guest, under 30 days (ORC 5739.01(N))

Summary

Short-term stays in Lima are taxed as lodging. The City levies a Hotel-Motel Tax under Codified Ordinances Chapter 890 (authorized by Ohio R.C. 5739.02(C)), and Allen County levies a lodging excise tax of about 4.75%. An STR that meets Ohio's 'hotel' definition or serves transient guests (stays under 30 days)

A board of county commissioners may, by resolution adopted by a majority of the members of the board, levy an excise tax not to exceed three per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests.

View official code

Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.

Full Breakdown

Lima has no separate STR tax; instead, short-term lodging falls under the general lodging-tax framework. Ohio Revised Code 5739.09 authorizes a county to levy an excise tax on lodging furnished to transient guests by a hotel, and R.C. 5739.02(C) is the authority Lima cites for its own Hotel-Motel Tax in Chapter 890 of the Codified Ordinances. Allen County's lodging tax rate is reported at 4.75%, which includes an added 3.0% component tied to the county's soldiers' memorial, per Ohio Department of Taxation data. Ohio R.C. 5739.01(N) defines a transient guest as a person occupying a room for sleeping accommodations for fewer than thirty consecutive days, so most Airbnb/Vrbo stays are taxable transient lodging.

Violations & Fines

Failure to collect and remit the required Hotel-Motel Tax is enforceable by the City under Chapter 890, and unpaid county lodging tax is collectible by Allen County; both may add interest and penalties.

Frequently Asked Questions

Do I have to collect hotel tax on a Lima short-term rental?
Generally yes. Stays under 30 days are transient lodging under Ohio law, subject to Lima's Hotel-Motel Tax (Chapter 890) and the Allen County lodging tax (about 4.75%). A booking platform may remit some tax automatically, but you remain responsible. Confirm
What is the lodging tax rate in Lima and Allen County?
Allen County's lodging tax is reported at 4.75%, including a 3.0% component for the county soldiers' memorial, per Ohio Department of Taxation data. Lima adds its own Hotel-Motel Tax under Chapter 890. Because rates change, verify the combined rate with

Sources & Official References

Other rules in Lima

Fence Regulations: Height LimitsSome RestrictionsShort-Term Rental PermitsSome RestrictionsParking Rules: RV & Boat ParkingSome RestrictionsNight CapsFew RestrictionsParking Rules: Commercial & Oversized VehiclesSome RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Abandoned VehiclesSome RestrictionsFence Regulations: Material RestrictionsSome Restrictions

All Lima rules

How Lima compares: Cities with the Highest Short-Term Rental Taxes·Compare Lima to another location·View the Ohio short-term rentals overview

Get notified when Taxes & Fees in Lima, OH changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.