Ohio Statewide Rule
Ohio Lodging Tax Framework for Short-Term Rentals
Key Facts
- State sales tax
- 5.75% statewide
- Local lodging tax cap
- Up to 3% base
- Threshold
- Stays under 30 days
- Marketplace collection
- Required since 2019
Summary
Ohio Revised Code 5739.02 and 5739.09 establish the state sales tax and local lodging excise tax framework that applies to transient accommodations under 30 days, including short-term rentals booked through platforms like Airbnb.
(A)(1) A board of county commissioners may, by resolution adopted by a majority of the members of the board, levy an excise tax not to exceed three per cent on transactions by which lodging by a hotel is or is to be furnished to transient guests. The board shall establish all regulations necessary to provide for the administration and allocation of the tax.
Full Breakdown
ORC 5739.01(B)(2) defines transient accommodations as lodging rented for fewer than 30 consecutive days, making short-term rentals subject to the 5.75% state sales tax under ORC 5739.02. Counties, municipalities, and townships may also levy a lodging excise tax up to 3% under ORC 5739.09, with additional permissive levies allowed for specific purposes such as convention facilities. Marketplace facilitators including Airbnb and Vrbo must collect and remit Ohio sales tax under ORC 5741.01(W). The Department of Taxation administers state sales tax collection uniformly statewide.
Violations & Penalties
Failure to collect or remit tax is misdemeanor; penalties up to 50% of unpaid tax under ORC 5739.13.
Frequently Asked Questions
Does Airbnb collect Ohio sales tax automatically?
Can Ohio cities impose their own bed taxes on short-term rentals?
Sources
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