Toledo STRs must collect and remit Lucas County lodging tax (6 percent) plus Ohio sales tax (7.25 percent in Lucas County). Airbnb and Vrbo typically auto-collect for hosts but operators remain legally responsible.
Ohio has no state lodging tax, but Lucas County imposes a 6 percent transient occupancy tax (bed tax) under ORC 5739.09 on stays under 30 consecutive days. The county tax is administered by the Lucas County Auditors Office. Additionally, Ohio state sales tax of 5.75 percent plus Lucas County permissive sales tax brings the combined sales tax to 7.25 percent, which also applies to transient lodging. Airbnb and Vrbo have tax-collection agreements covering Ohio state sales tax and Lucas County bed tax in many cases, but operators must verify current collection status in their listing dashboard. Direct-booking operators must register with the Ohio Department of Taxation (sales tax) and Lucas County Auditor (lodging tax) and file returns monthly or quarterly depending on volume. Toledo does not impose an additional municipal bed tax as of 2026, though this has been discussed.
Failure to collect or remit bed tax: back taxes plus 10 percent penalty and interest under ORC 5739.13. Unregistered sales tax vendor: state tax liens possible.
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Toledo, OH
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