Summit County levies a lodging excise tax of 5.5% on hotels, motels, rooming houses and other lodging furnished to transient guests, under Ohio Revised Code Chapter 5739. The county Fiscal Officer collects it; returns are filed monthly.
Ohio Revised Code Section 5739.09 lets a board of county commissioners levy an excise tax on lodging furnished to transient guests, and Summit County's rate is 5.5%. It applies to establishments with five or more rooms used for guest sleeping accommodations, including bed-and-breakfast facilities that meet that threshold. Money collected is distributed to local municipalities, the Akron/Summit Convention & Visitors Bureau, and the Development Finance Authority of Summit County. This county lodging tax is separate from, and in addition to, Ohio's statewide sales tax and any city excise tax (Akron levies its own short-term-rental excise tax). Operators must file a lodging excise tax return with the Fiscal Office each month and file a lodging registration form by January 31.
Under ORC 5739.09 the county may impose a penalty of up to ten per cent of the tax due plus interest for late or unpaid lodging excise tax; the Fiscal Officer enforces collection.
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