Ohio Hotel Tax 2026: Lodging Tax Rates by City & County

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:

1. Ohio sales tax — the same combined state + county rate that applies to most taxable goods and services
2. 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.

To check the base sales tax rate on your hotel stay by 5-digit property address, use the Ohio ZIP Code Sales Tax Calculator.

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:

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:

1. Collecting Ohio sales tax on stays (unless your platform collects it)
2. Collecting and remitting county lodging excise tax
3. Filing with the Ohio Department of Taxation and your county auditor

Lodging tax sits on top of the ordinary sales tax rate for the county, which you can look up in the Ohio county rate table. For specific platform remittance rules, check our Airbnb and Vrbo short-term rental sales tax guide. For general merchant registration, filing rules, and audit defense, consult our Ohio business sales tax compliance guide.

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

• Ohio Sales Tax Calculator
• Ohio Sales Tax Exemptions
• What Is Taxable in Ohio?
• Ohio Sales Tax Guide