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

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

Key Facts

Tax rate
3% of rent
Applies to
HOTEL: 5+ rooms held out to guests
Transient guest defined
Stay under 30 consecutive days
Registration deadline
Within 30 days of opening
Late-payment penalty
10% per 30-day period, plus 1%/month interest
Chapter violation penalty
Minor misdemeanor, up to $100/day

Summary

Middletown levies a 3% transient occupancy tax on rents paid by guests staying under 30 consecutive days, under Code of Ordinances § 894.02. The tax applies to any HOTEL as defined in § 894.01(c): an establishment held out to the public as offering sleeping accommodations, with five or more rooms used for guests, whether in one building or several, a definition that also covers motels.

HOTEL. Every establishment kept, used, maintained or advertised as, or held out to the public to be, a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures. Such term shall include a motel if such establishment meets the definition of HOTEL as contained in this division. ... Commencing on September 1, 1991, for the purpose of providing revenue for recreation, economic development and civic development of the City of Middletown, there is hereby levied a tax of 3% on all rents received by a hotel for lodging or room(s) furnished to transient guests, such tax to be known as the transient occupancy tax.

View official code

Full Breakdown

02(a). 01(c): an establishment kept, used, maintained or advertised as offering sleeping accommodations for consideration, where five or more rooms are used for guests, whether those rooms sit in one structure or several, and the term expressly includes a motel meeting that same definition. A TRANSIENT GUEST is anyone occupying a room for less than 30 consecutive days. The guest owes the tax and pays it to the operator, who collects it as trustee for the City; if the guest never pays, the Superintendent of Taxation can demand the tax directly from the guest.

06, file a quarterly return and remit the tax collected by the last day of the month after each quarter closes; the Superintendent can shorten that reporting period or require a security bond of at least $100 from an operator who misses two filing deadlines. 03.

Violations & Fines

Under § 894.07, an operator who is late remitting the tax owes a 10% penalty on top of the tax, a second 10% penalty if still delinquent after 30 more days, and another 10% for every additional 30-day period the account stays unpaid, plus 1% interest per month on the unpaid tax; fraud adds a 25% penalty. Separately, § 894.99 makes any violation of the chapter a minor misdemeanor, fined up to $100 per offense, with each day of noncompliance a separate offense.

Frequently Asked Questions

Does Middletown's occupancy tax apply to short-term rentals like Airbnb?
Only if the property meets the code's HOTEL definition in § 894.01(c): an establishment held out to the public as offering sleeping accommodations, with five or more rooms used for guests, in one structure or several, which the section says includes a motel. A single-unit rental with fewer than five rooms falls outside that specific definition.
What is Middletown's transient occupancy tax rate?
Section 894.02(a) sets the rate at 3% of all rents a hotel receives for lodging furnished to transient guests, meaning anyone occupying a room for less than 30 consecutive days. The tax has applied since September 1, 1991, and funds the City's recreation, economic development and civic development programs.
Who has to register for Middletown's occupancy tax?
Every operator of a hotel, as defined in § 894.01(c), must register with the Superintendent of Taxation within 30 days of opening for business or within 30 days of the chapter's effective date, whichever is later, under § 894.05, and post the resulting registration certificate in a conspicuous place on the premises.
What happens if a Middletown hotel operator pays the occupancy tax late?
Under § 894.07, a late remittance draws an automatic 10% penalty, a second 10% penalty if it's still unpaid 30 days later, another 10% for every following 30-day period, and 1% monthly interest on the unpaid tax; the Superintendent adds a 25% fraud penalty if the nonpayment is found to be fraudulent.

Sources & Official References

Other rules in Middletown

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

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