Sales and Use Tax
Lodging Tax
Amounts Collected by Local Governments, Calendar Year
2003
The Ohio Revised Code permits local governments to levy a tax
on lodging furnished to transient guests by hotels and motels
within that local jurisdiction. Municipalities or townships
may levy a lodging tax of up to 3.0 percent, plus an
additional tax of up to 3.0 percent if they are not located
(wholly or partly) in a county that has not levied a lodging
tax. Counties may levy a lodging tax of up to 3.0 percent,
but may not levy such a tax in any municipality or township
that has already levied the additional lodging tax.
In addition, Ohio law permitted the enactment of several
special lodging tax levies to fund designated purposes or
projects (see Lodging Tax chapter in "A Brief Summary of
State and Local Taxes in Ohio" for more information on
special levies).
The maximum combined tax rate permitted in most locations is
6.0 percent. However, due to the enactment of special lodging
taxes, in some counties the maximum combined tax rate exceeds
6.0 percent. These counties and the highest combined tax
rates (as of December 31, 2003) are: Cuyahoga (7.50%),
Fairfield (7.50%), Franklin (10.0%), Guernsey (9.0%),
Hamilton (10.50%), Lucas (8.0%), Muskingum (8.0%), and Summit
(7.50%).
For most municipalities and townships, revenue from the
lodging tax goes to the general revenue fund. However, for
municipalities or townships that levy the additional tax of
up to 3.0 percent, at least 50 percent of the revenues from
the additional tax are provided to the county and the
remainder goes to the municipal or township general fund. To
those municipalities and townships within the county that do
not levy a lodging tax, counties are required to return a
uniform percentage (not to exceed 33 1/3 percent) of the
revenue from the county lodging tax generated within such
municipalities or townships. The remainder of the revenue is
deposited in a separate fund to be used for county convention
and visitors' bureau expenses.
Including the 13 localities that did not report calendar year
2003 lodging tax data, 59 counties, 117 townships and 150
municipalities (120 cities and 30 villages) are shown in this
table as having a lodging tax; a total of 326 localities.
Excluding those areas with the special levies listed above,
rates range from 1.0 percent to 6.0 percent. Approximately
75.8 percent of the lodging taxes reported were at a 3.0
percent rate.
For jurisdictions that produced revenue, lodging tax
collections for calendar year 2003 ranged from $679 in Oxford
Township (Butler County) to $13,263,391 for the Franklin
County CFA. Incorporating prior year's data for those
localities that did not respond, it is estimated that the
statewide total was $103,644,782. Twenty-one localities with
a lodging tax reported no revenue for calendar year 2003.