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

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

Key Facts

Application fee
$50 per short-term rental unit, § 702.03(e)
Permit term
1 year, renewable annually, § 702.03(d)
Fee paid to
Dept. of Finance, Division of Taxation
Unpermitted-operation penalty
$100/week, capped at $500, § 702.05
No separate STR lodging tax
Chapter 702 sets no percentage tax

Summary

Toledo charges a flat $50 application fee for every short-term rental operating permit, and the permit is good for one year with annual renewal, per Toledo Municipal Code § 702.03(d)-(e). Operators who skip the fee and permit altogether face a separate $100-per-week penalty, capped at $500, under § 702.05.

(d) Permits issued under this section shall be valid for one year from the date of issue and maybe renewed annually. (e) All applications shall be accompanied by an application fee of $50.

Source: Lucas County AuditorView official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-105: Complete to June 30, 2026).

Full Breakdown

03(d) fixes the permit term at one year from the date of issue, renewable annually, so the fee effectively recurs each year the unit continues to operate short-term. There is no percentage-based occupancy or lodging tax written into Chapter 702 itself. Toledo's hotel-motel excise tax in Chapter 1911 is a separate three percent tax on rents defined for establishments with five or more guest rooms, and Chapter 702 does not cross-reference it for short-term rental units. 05 treats operating or advertising a short-term rental without a valid permit as a public safety hazard and authorizes the City to fine the operator or owner $100 per week, up to a maximum of $500, until the unit is properly permitted. 11, can also draw a 25 percent late surcharge on the underlying fee.

Violations & Fines

Operating a short-term rental without paying the $50 permit fee and obtaining the permit exposes the operator or owner to a $100-per-week fine, capped at $500 total, under § 702.05, treated by the City as a public safety hazard rather than a routine licensing lapse.

Frequently Asked Questions

How much does a Toledo short-term rental permit cost?
Toledo Municipal Code § 702.03(e) sets a flat $50 application fee for each short-term rental operating permit. Because permits are issued per unit rather than per operator, a host with multiple properties pays the $50 fee separately for every individual short-term rental unit they register.
Does Toledo charge an occupancy or lodging tax on short-term rentals?
Chapter 702, which governs short-term rental permits, does not impose a percentage-based lodging tax. Toledo's three percent Hotel-Motel Tax in Chapter 1911 applies to establishments meeting that chapter's own definition of a hotel or motel, a separate framework from the flat $50 short-term rental permit fee.
How often does a Toledo short-term rental operator have to pay the fee again?
Permits are valid for one year from the date of issue and may be renewed annually under § 702.03(d), so the $50 application fee effectively recurs with each annual renewal as long as the unit keeps operating as a short-term rental.

Sources & Official References

Other rules in Toledo

All Toledo rules

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

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