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Hotels & Lodging in Ohio (2026)

13 rules on the books across Ohio, 13 cities and counties. Select a rule to read the full details.

Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions

Transient Occupancy Tax

Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.

Akron

Some Restrictions

Akron levies a three percent excise tax on hotel and motel lodging furnished to transient guests under § 104.62…

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Canton

Some Restrictions

The City of Canton, Ohio levies a 3% excise tax on transient lodging under Canton Codified Ordinances section 185.01…

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Cincinnati

Some Restrictions

Cincinnati levies a 4% excise tax on rent charged to transient guests staying in the city's hotels, collected by the…

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Cleveland

Some Restrictions

Cleveland charges a 3% excise tax on every hotel and short-term rental stay under 30 consecutive days, per Codified…

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Columbus

Some Restrictions

Columbus levies a combined 5.1% excise tax on hotel, motel, and short-term rental stays under 30 days, collected by the…

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Cuyahoga County

Some Restrictions

Cuyahoga County imposes a 1.5% Capital Improvement Bed Tax on hotel transactions furnishing lodging to transient…

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Dayton

Some Restrictions

Dayton levies a 3 percent excise tax on hotel rents paid by guests staying fewer than 30 consecutive days, collected by…

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Elyria

Some Restrictions

The City of Elyria, Lorain County, Ohio, levies a three percent excise tax on rents paid by transient guests for hotel…

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Medina

Some Restrictions

Medina levies a 3% excise tax on lodging furnished by a hotel to transient guests, collected quarterly by the operator…

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Middletown

Some Restrictions

In the City of Middletown, Ohio, hotels and motels with five or more rooms must collect a 3% transient occupancy tax on…

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Newark

Some Restrictions

In the City of Newark, Ohio, Chapter 892 imposes a Hotel Lodging Excise Tax of 3% of the amount a transient guest pays…

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Springfield

Some Restrictions

The City of Springfield, Ohio levies a combined 6% excise tax on lodging sold by hotels to transient guests staying…

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Toledo

Some Restrictions

Toledo levies a 3% excise tax on hotel and motel rooms rented to transient guests staying fewer than 30 consecutive…

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