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

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

Key Facts

Lorain lodging tax
3% of lodging charge
Return frequency
Quarterly to City Treasurer
Lorain license fee
$100 single-family + $25/unit
Tax enacted
Ord. 171-22, Oct. 2022
County tax authority
ORC 5739.09

Summary

The City of Lorain levies a 3% transient guest (lodging) tax on short-term rentals, collected from guests and remitted quarterly. Lorain's rental Housing License fee is $100 for a single-family unit, plus $25 per additional unit.

These county ordinances apply to unincorporated areas of Lorain County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

There shall be levied an excise tax on transactions by which lodging by a hotel, bed and breakfast or short-term rental is or is to be furnished to transient guests of three percent (3%) of the amount paid or to be paid by the transient guests for the lodging...

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2025-01: Local legislation current through September 2, 2025 | State legislation current through June 5, 2025).

Full Breakdown

Lorain Cod. Ord. Chapter 195 (Ord. 171-22) imposes a 3% excise tax on lodging furnished by hotels, bed-and-breakfasts, and short-term rentals to transient guests. The operator (vendor) collects the tax, holds it in trust, and files quarterly returns with the City Treasurer. Ohio counties may separately levy a lodging tax under ORC 5739.09. Lorain's Housing License fee under 1537.07 is $100 for single-family, $125 two-family, plus $25 per extra unit; a Conditional Use Permit application fee also applies. Elyria's biennial rental registration fee starts at $25 for one to four units.

Violations & Fines

Failure to collect and report the transient guest tax is addressed in Lorain Cod. Ord. 195.10; unpaid tax may be assessed directly against the vendor by the Administrator.

Frequently Asked Questions

How much is Lorain's lodging tax?
Three percent (3%) of the amount paid for lodging, charged to the guest and separately stated, then remitted by the host to the City Treasurer each quarter.
Who collects the tax?
The vendor, meaning the owner or operator of the short-term rental, collects it from guests and holds it in trust until paid to the city Administrator.

Sources & Official References

Other rules in Lorain County

Parking Rules: Overnight ParkingSome RestrictionsParking Rules: Street Parking LimitsSome RestrictionsShort-Term Rental PermitsSome RestrictionsHost Presence RuleSome RestrictionsInsurance RequirementsSome RestrictionsOccupancy LimitsSome RestrictionsPrimary-Residence-Only RuleSome RestrictionsNight CapsSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Commercial & Oversized VehiclesSome RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Abandoned VehiclesSome Restrictions

All Lorain County rules

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

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