Tax Data Series

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.