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

Ohio R.C. 5739.02 imposes the state sales/transient guest tax on lodging furnished to transient guests (any guest staying fewer than 30 consecutive days) - currently 6% on lodging, collected in lieu of the standard sales tax. R.C. 5739.09 authorizes counties to levy an additional lodging excise tax. The Montgomery County Hotel/Motel Lodging Excise Tax (Code of Regulations, adopted by the Board of County Commissioners) is set at 3% and is administered by the Office of Management & Budget at 451 W. Third Street, Dayton. By the county Code of Regulations and the official mcohio.org Hotel/Motel Tax Administration page, the 3% county tax 'is collected from transient lodgers in hotels and motels with five or more sleeping rooms,' meaning a typical single-family or duplex Airbnb in Montgomery County is exempt from the county tax but the host still owes Ohio's 6% state transient tax. Larger STR operators with 5+ rentable rooms at one location must register with the county and file lodging tax returns through the county's online portal. Airbnb collects and remits Ohio's state transient tax on bookings statewide; Vrbo does not collect Ohio taxes automatically. The City of Dayton has retained Avenu STR IP LLC to identify STR locations and may layer additional municipal lodging taxes in the future.