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 RestrictionsAkron levies a three percent excise tax on hotel and motel lodging furnished to transient guests under § 104.62…
Read full rule →Canton
Some RestrictionsThe City of Canton, Ohio levies a 3% excise tax on transient lodging under Canton Codified Ordinances section 185.01…
Read full rule →Cincinnati
Some RestrictionsCincinnati levies a 4% excise tax on rent charged to transient guests staying in the city's hotels, collected by the…
Read full rule →Cleveland
Some RestrictionsCleveland charges a 3% excise tax on every hotel and short-term rental stay under 30 consecutive days, per Codified…
Read full rule →Columbus
Some RestrictionsColumbus levies a combined 5.1% excise tax on hotel, motel, and short-term rental stays under 30 days, collected by the…
Read full rule →Cuyahoga County
Some RestrictionsCuyahoga County imposes a 1.5% Capital Improvement Bed Tax on hotel transactions furnishing lodging to transient…
Read full rule →Dayton
Some RestrictionsDayton levies a 3 percent excise tax on hotel rents paid by guests staying fewer than 30 consecutive days, collected by…
Read full rule →Elyria
Some RestrictionsThe City of Elyria, Lorain County, Ohio, levies a three percent excise tax on rents paid by transient guests for hotel…
Read full rule →Medina
Some RestrictionsMedina levies a 3% excise tax on lodging furnished by a hotel to transient guests, collected quarterly by the operator…
Read full rule →Middletown
Some RestrictionsIn the City of Middletown, Ohio, hotels and motels with five or more rooms must collect a 3% transient occupancy tax on…
Read full rule →Newark
Some RestrictionsIn the City of Newark, Ohio, Chapter 892 imposes a Hotel Lodging Excise Tax of 3% of the amount a transient guest pays…
Read full rule →Springfield
Some RestrictionsThe City of Springfield, Ohio levies a combined 6% excise tax on lodging sold by hotels to transient guests staying…
Read full rule →Toledo
Some RestrictionsToledo levies a 3% excise tax on hotel and motel rooms rented to transient guests staying fewer than 30 consecutive…
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