Ohio, checked October 2, 2026

Ohio lodging tax for short-term rentals: what hosts collect and file

An Ohio rental with fewer than five sleeping rooms owes no state sales tax on the room. Its lodging tax is a local one. Airbnb collects it in three areas of the state, while Vrbo lists no Ohio tax at all.^[1]

Sources last checked on October 2, 2026.

State taxNonePlus 1 state levy that applies only in some places or cases
Total by city4% to 9.5%5 of 5 cities publish every rate
Airbnb collectsThree local taxes, no state tax
Cleaning feeNot published

Ohio lodging tax

Lodging tax in Ohio is levied locally, down to the township level. The state sales tax is 5.75%. It reaches lodging only at places with five or more sleeping rooms, for stays under 30 days. Since 2001, local governments may extend their lodging taxes to smaller places.^[5]

What the state of Ohio charges

State taxes on a short-term rental stay in Ohio
Tax	Rate	Applies to	Long stays	Paid to
Ohio state sales tax^[1]	5.75%	Lodging furnished to transient guests by a hotel, which Ohio defines as a place with five or more rooms for guests.	Stays lasting at least 30 consecutive days. The room charge at a rental with fewer than five sleeping rooms is not taxed by the state either.	Ohio Department of Taxation

Local taxes in 5 Ohio cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Ohio
City	Tax layers	Total
Cincinnati short-term rental rules	Cincinnati short-term rental excise tax 7% Hamilton County limits its 6.5% lodging tax to places with at least five sleeping accommodations. Below five rooms, the county says, the tax does not apply.	7%
Cleveland short-term rental rules	Cuyahoga County lodging tax 6.5% Cleveland transient occupancy tax 3% Since July 1, 2026, Cleveland's 3% transient occupancy tax names short-term rentals expressly. A booking agent may collect and remit it, which relieves the host once the agent confirms payment.	9.5%
Kelleys Island short-term rental rules	Erie County lodging tax 4% Kelleys Island is a designated resort area, where businesses owe a resort area tax on their gross receipts. Since October 1, 2026, the rate there has been 2% instead of 1.5%. The business owes it. That holds even when the receipt shows it separately.	4%
Marblehead short-term rental rules	Ottawa County lodging excise tax 3% Marblehead transient occupancy tax 3% The village tax is a debt of the guest, collected by the operator and shown separately from the rent. Marblehead has levied it at 3% since January 1, 1991.	6%
Port Clinton short-term rental rules	Ottawa County lodging excise tax 3% Port Clinton transient occupancy tax 3% The operator collects Port Clinton's 3% from the guest at payment, as trustee for the city. Returns follow Chapter 171, which taxes transient accommodations of four rooms or fewer at the same 3%.	6%

Tax on a three-night stay in Cleveland

Take 3 nights at $200 plus a $100 cleaning fee in Cleveland, the largest Ohio city here with a rate on every layer. Ohio sets no single rule for cleaning fees, so the example counts the fee as taxable.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Cuyahoga County lodging tax (6.5%): $45.50
Cleveland transient occupancy tax (3%): $21.00
Tax on the stay: $66.50
Guest pays: $766.50

What Airbnb and Vrbo collect in Ohio

Airbnb

Three local taxes, no state tax

Airbnb lists no Ohio state tax. It collects Cuyahoga County's 6.5% bed tax and Cincinnati's 7% short-term rental excise tax. In Cleveland it also collects the 3% transient occupancy tax. Each applies to stays of 29 nights or fewer.^[7]

Vrbo

No Ohio taxes listed

No Ohio entry appears on Vrbo's U.S. list of places where it collects and remits taxes. Any county or city lodging tax on a Vrbo booking stays with the host to collect.^[8]

How to register and file in Ohio

A place with five or more sleeping rooms needs a county vendor's license before collecting Ohio sales tax. It is requested in OH|TAX eServices, where a new application has cost $50 since April 9, 2025.^[2]

Filing: The Department puts each vendor on a monthly or semiannual schedule, based on the tax it expects to collect. Monthly returns are due on the 23rd. Semiannual returns fall due January 23 and July 23. Every return is filed electronically, even for a period with no sales.^[4]
Cleaning fees: Not published by the Ohio Department of Taxation. Where its sales tax applies, at five rooms or more, the tax falls on the total amount charged to the guest.^[3]
Service fees: Not published. Ohio's taxability list says nothing about a host's service fee or a platform's guest fee.^[1]

Penalties in Ohio

A late return can add a charge capped at the greater of $50 and 10% of the tax due. Underpaying the tax can draw the same charge.^[4]
Failing to remit tax already collected can bring a penalty of up to 50% of the tax due.^[4]
Missed returns or unpaid tax can get a vendor's license suspended. No retail sales are allowed until it is reinstated.^[4]
Since House Bill 94 in 2001, local lodging taxes can carry penalties and interest for late payment.^[5]

Calculator

Estimate the tax on a stay in Ohio

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Ohio

Ohio publishes no rule on cleaning fees, so the estimate includes them.

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Cleveland

$66.50

Cuyahoga County lodging tax (6.5%)$45.50

Cleveland transient occupancy tax (3%)$21.00

Taxable amount, cleaning included$700.00

Guest pays in total$766.50

Cleveland short-term rental rules

Who collects it

In Cleveland

Since July 1, 2026, Cleveland's 3% transient occupancy tax names short-term rentals expressly. A booking agent may collect and remit it, which relieves the host once the agent confirms payment.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Ohio lodging tax: host questions

Does a single-home rental need an Ohio vendor's license?

Not for the rent itself. Ohio sales tax reaches lodging only at places with five or more sleeping rooms.^[1]

Can my county or city tax a rental with fewer than five rooms?

Yes. House Bill 94, passed in 2001, lets local governments extend their lodging taxes to places with fewer than five rooms.^[5]

Are 30-night stays taxed by Ohio?

Not by the state. Its sales tax on lodging covers transient guests only, meaning people staying fewer than 30 consecutive days.^[3]

Do Ohio resort areas add a tax?

Yes, on business gross receipts, hotel and motel accommodations included. Kelleys Island has charged 2% since October 1, 2026, as have the village and township of Put-in-Bay.^[6]

Keep exploring

Sources