Butler County, OH Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax
- 3% (ORC 5739.09)
- Funds
- Convention & Visitors Bureau
- County tax excludes
- Hamilton, Middletown, Oxford
- Taxable stay
- Under 30 consecutive days
- Liberty Twp total
- ~12.5% on lodging
Summary
Butler County levies a 3% lodging tax on transient stays under ORC 5739.09, funding the Convention & Visitors Bureau. It applies county-wide except Hamilton, Middletown and Oxford, which levy their own city lodging tax. STR stays under 30 days are taxable lodging.
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.
Full Breakdown
Under Ohio Revised Code 5739.09, a board of county commissioners may levy an excise tax up to 3% on lodging furnished to transient guests. Butler County enacted its 3% tax in 2003 to fund a Convention & Visitors Bureau; it applies across the county except in Hamilton, Middletown and Oxford, which impose their own municipal lodging taxes. A short-term rental (under 30 days) is taxable lodging. In townships such as Liberty, guests can pay roughly 12.5% total (6.5% county sales tax, 3% county CVB lodging tax, 3% township lodging tax). Airbnb and Vrbo collect some Ohio lodging taxes automatically, but hosts should confirm and register directly where required.
Violations & Fines
Unpaid lodging tax is collected by the county with interest and penalties; Hamilton's Chapter 758 also requires City Tax Department registration and payment of lodging tax as a license condition.
Frequently Asked Questions
How much is Butler County's lodging tax?
Does Airbnb collect the tax for me?
Sources & Official References
Other rules in Butler County
How Butler County compares: Cities with the Highest Short-Term Rental Taxes·Compare Butler County to another location·View the Ohio short-term rentals overview
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