Sales and Use Tax
Lodging Tax
Amounts Collected by Local Governments, Calendar Year
1990
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.
During a three month period in 1985 counties were authorized
to enact an additional 3 percent lodging tax for convention
center construction (Lucas County enacted such a tax). During
a six month period in 1988 County Convention Facilities
Authorities were authorized to enact an additional 4 percent
lodging tax for financing a new convention or sports center
(Franklin County CFA enacted such a tax). The cumulative tax
for municipalities and townships is a maximum of 6 percent
provided the county in which they are located has not enacted
the tax. The county maximum rate is 6 percent. The maximum
combined rate for any location is 10 percent.
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. Counties are required to
return to municipalities and townships within the county that
do not levy a lodging tax, 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.
Forty counties, 76 townships and 96 municipalities reported
having lodging taxes for calendar year 1990 with rates
ranging from 1.0 percent to 6.0 percent. Approximately 80.2
percent of the lodging taxes reported were at a 3 percent
rate. For jurisdictions that produced revenue, lodging tax
collections for calendar year 1990 ranged from $9 in the City
of Conneaut to $6,549,204 in Franklin County, with a
statewide total of $44,981,805.