Sales and Use Tax
Amounts Collected by Local Governments, Calendar Year
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 has permitted at various times 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 are (as of December 31, 2004):
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 22 localities that did not report calendar year
2004 lodging tax data, 60 counties, 120 townships and 162
municipalities (126 cities and 36 villages) are shown in this
table as having a lodging tax; a total of 342 localities.
Excluding those areas with the special levies listed above,
rates range from 1.0 percent to 6.0 percent. Approximately
79.8 percent of the lodging taxes reported were at a 3.0
For jurisdictions that produced revenue, lodging tax
collections for calendar year 2004 ranged from $99 in the
Village of Chippewa Lake (Medina County) to $13,332,312 for
the Franklin County Convention Facilities Authority.
Incorporating prior year's data for those localities that did
not respond, it is estimated that the statewide total was
$106,134,477. Twenty-eight localities with a lodging tax
reported no revenue for calendar year 2004.