Ohio Hotel Tax 2026: Lodging Tax Rates by City & County
Ohio hotel tax in 2026 includes state sales tax plus county lodging excise taxes. Find Columbus, Cleveland, Cincinnati, and Dayton hotel tax rates explained.
Ohio hotel stays are taxed at multiple layers — and most travelers are surprised to see their total tax bill on checkout. Understanding the Ohio hotel tax and Ohio lodging tax before you book can help you budget accurately and avoid sticker shock. Here is how the Ohio lodging tax system works in 2026.
Ohio Hotel Tax: The Two Layers
Ohio hotel and short-term rental stays are subject to two separate taxes:
- Ohio sales tax — the same combined state + county rate that applies to most taxable goods and services
- County lodging excise tax — an additional permissive tax levied by most Ohio counties specifically on hotel, motel, and short-term rental stays
These stack on top of each other. So when you see the total hotel tax on a Columbus or Cleveland receipt, you are looking at both.
Layer 1: Ohio Sales Tax on Hotel Stays
Hotel accommodations are taxable under Ohio sales tax. You pay the combined state + county rate for the county where the hotel is located.
| County (City) | Combined Sales Tax Rate |
|---|---|
| Cuyahoga (Cleveland) | 8.00% |
| Franklin (Columbus) | 8.00% |
| Hamilton (Cincinnati) | 7.80% |
| Lucas (Toledo) | 7.75% |
| Montgomery (Dayton) | 7.50% |
| Summit (Akron) | 6.75% |
Calculate Hotel Sales Tax
Layer 2: Ohio County Lodging Excise Tax
Ohio Revised Code 5739.09 allows counties to levy a lodging excise tax (bed tax) on hotel and motel stays, in addition to sales tax. Most Ohio counties use this authority. The rate varies by county.
Common county lodging excise rates in 2026:
| County (City) | County Lodging Tax | Notes |
|---|---|---|
| Franklin (Columbus) | 5.1% | Plus Columbus Convention Facilities Authority levy |
| Cuyahoga (Cleveland) | 5.5% | Includes Cuyahoga County Convention Facilities |
| Hamilton (Cincinnati) | 3.0% | |
| Montgomery (Dayton) | 6.0% | Includes Dayton Convention Center levy |
| Lucas (Toledo) | 4.5% | |
| Summit (Akron) | 5.5% |
Important: County lodging excise rates change frequently and may include additional levies for convention facilities, tourism boards, or stadium authorities. Always verify the current rate with your hotel or county auditor before finalizing a budget.
Columbus Ohio Hotel Tax Rate
Columbus hotel tax in 2026 is among the highest in Ohio. The total hotel tax on a Columbus stay combines:
- Ohio sales tax (Franklin County): 8.00%
- Franklin County lodging excise: approximately 5.1%
- Approximate total Columbus hotel tax: ~13.1%
The exact total may vary depending on specific levies applicable to the property's location within Franklin County. Convention hotels near the Greater Columbus Convention Center may carry additional charges.
Cleveland Ohio Hotel Tax Rate
Cleveland hotel tax in 2026:
- Ohio sales tax (Cuyahoga County): 8.00%
- Cuyahoga County lodging excise: approximately 5.5%
- Approximate total Cleveland hotel tax: ~13.5%
Cincinnati Ohio Hotel Tax Rate
Cincinnati hotel tax in 2026:
- Ohio sales tax (Hamilton County): 7.80%
- Hamilton County lodging excise: approximately 3.0%
- Approximate total Cincinnati hotel tax: ~10.8%
What Counts as a Taxable Hotel Stay?
Ohio's sales tax applies to:
- Hotel room rentals (short-term stays)
- Motel room rentals
- Short-term vacation rentals (Airbnb, VRBO, etc., if less than 30 consecutive days)
- Bed and breakfast stays
Exempt from lodging tax:
- Stays of 30 or more consecutive days (considered permanent residence)
- Government travelers with valid exemption certificate (Ohio Form STEC-B)
- Some nonprofit stays with proper documentation
Short-Term Rentals (Airbnb, VRBO)
Ohio sales tax and county lodging excise apply to short-term vacation rentals (stays under 30 days). Most major platforms (Airbnb, VRBO, Vrbo) collect and remit Ohio sales tax automatically. However, the county lodging excise may not always be collected automatically — verify with your host or platform.
If you are an Ohio host on a short-term rental platform, you are responsible for:
- Collecting Ohio sales tax on stays (unless your platform collects it)
- Collecting and remitting county lodging excise tax
- Filing with the Ohio Department of Taxation and your county auditor
Frequently Asked Questions
What is Ohio's hotel tax rate? Ohio hotel stays are subject to the combined county sales tax rate (6.50%–8.00% depending on county) plus a county lodging excise tax (typically 3%–6% additional). Total effective hotel tax ranges from roughly 9%–14% depending on location.
Is Airbnb taxed in Ohio? Yes. Short-term rentals under 30 consecutive days are subject to Ohio sales tax and county lodging excise tax. Airbnb collects Ohio state sales tax automatically for most stays; county lodging taxes may be handled separately.
Is a 30-day hotel stay taxed in Ohio? Stays of 30 or more consecutive days are generally exempt from Ohio sales tax and lodging excise tax. The stay is treated as a longer-term rental rather than transient lodging.
What is the Columbus Ohio hotel tax? Approximately 13%+ total (8.00% sales tax + ~5.1% county lodging excise). Confirm the exact rate with your hotel.
Are government employees exempt from Ohio hotel tax? Government employees traveling on official business may qualify for an Ohio sales tax exemption using Form STEC-B. The exemption must be claimed at check-in — it cannot be refunded after the fact.
Sources
- Ohio Revised Code 5739.09 — Lodging Excise Tax
- Ohio Department of Taxation — Sales Tax on Lodging
- The Finder — Ohio Address Rate Lookup
Related Resources
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About the author
Written by a seasoned Ohio CPA and small-business advisor who has survived more than a few Ohio Department of Taxation audits. These tools and guides distill that hands-on experience so shoppers, sellers, and businesses stay out of trouble and keep more of their own money.