Sales and Use Tax
Lodging Tax
Amounts Collected by Local Governments, Calendar Year
1989
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, plus an additional 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 the additional 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-seven counties, 72 townships and 93 municipalities
reported having lodging taxes for calendar year 1989 with
rates ranging from 1.0 percent to 6.0 percent. Approximately
80.8 percent of the lodging taxes reported were at a 3
percent rate. For jurisdictions that produced revenue,
lodging tax collections for calendar year 1989 ranged from
$150 in the Village of Strasburg to $6,259,509 in Franklin
County, with a statewide total of $43,714,902.