Sales and Use Tax
Lodging Tax: Amounts Collected by Local Governments,
Calendar Year 2007
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
6.00 percent. However, due to the enactment of special
lodging taxes, in some counties the maximum combined tax rate
exceeds 6.00 percent. These counties and the highest
combined tax rates (as of December 31, 2007) are:
Ashtabula (8.00%), Cuyahoga (7.50%), Fairfield (7.50%),
Franklin (10.00%), Guernsey (9.00%), Hamilton (10.50%), Lucas
(13.00%), Muskingum (8.00%), Ross (7.25%), Summit
(8.50%), Trumbull (7.00%).
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 for a
convention and visitor’s bureau operating within 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 30 localities that did not report calendar year
2007 lodging tax data, 61 counties, 131 townships and 182
municipalities (140 cities and 42 villages) are shown in this
table as having a lodging tax; a total of 374
localities. Approximately 80.20 percent of the lodging
taxes reported were at a 3.00 percent rate.
For jurisdictions that produced revenue, lodging tax
collections for calendar year 2007 ranged from $43 in Pike
Township (Coshocton County) to $16,964,752 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 $131,744,448. Thirty-seven
localities with a lodging tax reported no revenue for
calendar year 2007.