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

Heavy Restrictions

Verified 1 month ago|Source: Franklin County Auditor →

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Key Facts

County Lodging: 5 percent
Columbus Bed: 5.1 percent
State Sales: 5.75 percent
County Sales: 1.25 percent
Total Columbus: About 17.6 percent

City-specific rules exist: Dublin, Columbus, Grove City, and Westerville have their own taxes & fees rules that differ from Franklin County's county-level regulations. If you live in one of those cities, check the city-specific page instead.

Summary

Franklin County imposes 5 percent lodging tax on all transient stays under 30 days (authorized by ORC 5739.024 and Franklin County Resolution). Columbus adds 5.1 percent city bed tax inside city limits. Plus Ohio state sales tax 5.75 percent and Franklin County sales tax 1.25 percent (total 7.5 percent state/county sales). Total STR tax burden in Columbus is approximately 17.6 percent.

Full Breakdown

Franklin County Auditor administers the 5 percent county lodging tax. Airbnb and Vrbo collect and remit county lodging tax automatically in most cases. Hosts using other platforms or direct bookings must register with County Auditor and file returns monthly or quarterly. Columbus hosts also register with City Treasurer for bed tax. Late filings incur 10 percent penalty plus interest at statutory rate. Hotel-motel tax revenue funds Greater Columbus Convention and Visitors Bureau.

Violations & Fines

Failure to collect or remit county lodging tax: 10 percent penalty plus interest, collection action by County Prosecutor. Willful tax evasion may be charged under ORC 5739.99 as felony.

Frequently Asked Questions

What taxes do I owe on short-term rental income in Franklin County?

Franklin County Convention Facilities Authority imposes a 4% occupancy tax on all short-term rentals in unincorporated Franklin County. Ohio/Franklin County combined sales tax of 7.5% also applies. No city excise tax applies in unincorporated areas.

How much is the short-term rental license fee in Franklin County?

County Occupancy Tax: 4% (Franklin County CFA). Sales Tax: 7.5% OH + Franklin County. City Tax: None in unincorporated areas. Total Approx. Tax: ~11.5% combined.

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

Key Facts

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

Sources & Official References

Related Franklin County Ordinances

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Parking Rules: Commercial Vehicle Restrictions

Parking Rules: Driveway Rules

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