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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Toledo, OH
Toledo adults 21 and older may cultivate up to six cannabis plants per person, capped at twelve per household, under Ohio Issue 2 and ORC 3796.04, provided p...
Toledo, OH
Ohio legalized recreational cannabis via Issue 2 in November 2023 (effective Dec 7, 2023). Adults 21+ may cultivate up to 6 plants per person, 12 per househo...
Toledo, OH
Despite Issue 2 legalizing recreational cannabis in Ohio, public consumption remains prohibited under ORC Section 3796.06 and Toledo enforces it as a minor m...
Toledo, OH
Ohio requires recreational cannabis dispensaries to sit at least 500 feet from schools, churches, libraries, parks, and playgrounds under ORC 3796.30, a buff...
Toledo, OH
Toledo restricts adult-use cannabis cultivators and processors to industrial zoning districts under TMC Title 11, in addition to the state DCC license requir...
Toledo, OH
Ohio currently prohibits commercial cannabis delivery to consumers under DCC rules implementing ORC Chapter 3796; only on-site dispensary purchase or curbsid...
See how Toledo's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.