Lucas County levies a hotel/motel lodging tax under ORC 5739.09 that applies to short-term lodging. County remittance forms show 7% and 10% tiers. This is separate from the state sales tax and any Toledo permit fee.
Ohio Revised Code 5739.09 lets a county levy an excise tax on lodging furnished to transient guests. Lucas County's Office of Management and Budget administers the Hotel/Motel Occupancy Tax; its remittance forms reflect 7% and 10% rates, funding the convention/visitors bureau and arena. Short-term rentals furnishing lodging to transient guests fall under this lodging-tax framework alongside hotels. Marketplaces like Airbnb may collect some Ohio taxes automatically, but hosts remain responsible for confirming and remitting county lodging tax. Toledo separately charges a $50 annual STR permit fee. Contact Lucas County OMB for the exact rate on your property.
Failure to collect and remit county lodging tax exposes operators to back taxes, interest, and penalties under the county Hotel/Motel Tax Code of Regulations and ORC 5739.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Lucas County, OH
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Lucas County, OH
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Lucas County, OH
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Lucas County, OH
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Lucas County, OH
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Lucas County, OH
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Side-by-side rule comparisons with other cities in Lucas County.
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