Summit County, OH Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax rate
- 5.5%
- Enabling statute
- ORC 5739.09
- Applies to
- Hotels with five or more rooms
- Filing frequency
- Monthly return
- Collected by
- Summit County Fiscal Officer
Summary
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.
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
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.
Violations & Fines
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.
Frequently Asked Questions
How much is Summit County's lodging tax?
Does a small Airbnb owe the county lodging tax?
Sources & Official References
Other rules in Summit County
How Summit County compares: Cities with the Highest Short-Term Rental Taxes·Compare Summit County to another location·View the Ohio short-term rentals overview
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