Sales and Use Tax
Lodging Tax
Amounts Collected by Local Governments, Calendar Year
1988
Ohio's Revised Code permits local governments to levy a tax
on lodging furnished to transient guests by hotels and motels
within their jurisdiction. Municipalities or townships may
levy a lodging tax of up to 3 percent if they are not located
(wholly or partly) in a county that has levied a lodging tax.
Counties may levy a lodging tax of up to 3 percent, but can
not initiate such a tax if any municipality or township
located wholly or partly within the county has levied a
lodging tax.
For most municipalities and townships, revenue from the
lodging tax goes to their general revenue fund. However, for
municipalities or townships who levy the additional tax of up
to 3 percent, the revenues from the additional tax are
divided between the general revenue fund of the municipality
or township and the convention and visitors' bureau (at least
50 percent) operating in the county. Revenues from a county
lodging tax are shared with municipalities and townships
(maximum of 33 1/3 percent) within the county that do not
have a lodging tax and the convention and visitor's bureau
operating with the county.
Thirty-three counties, 67 townships and 89 municipalities
reported having lodging taxes for calendar year 1988 with
rates ranging from 1.0 percent to 6.0 percent. Approximately
84 percent of the lodging taxes reported were at a 3 percent
rate. For jurisdictions that produced revenue, lodging tax
collections for calendar year 1988 ranged from $190 in the
Village of Strasburg to $6,067,096 in the City of Columbus,
with a statewide total of $34,629,333.