Educational Ohio registry profile · verify current state, local, and platform authority

Ohio Short-Term Rental Lodging-Tax Profile & Estimator.

Review recorded state and local rate inputs, citations, and remittance-model assumptions for Ohio. Verify current treatment with the relevant agencies, platforms, and a tax professional.

Registry State-Rate Input5.75% Sales
Registry Local-Tax LabelCounty & Municipal Lodging Excise Tax
Recorded Local Range3% – 7.5%
Registry Agency ReferenceOhio Department of Taxation (ODT) & County Auditors

State profile: review possible host local remittance requirements in Ohio

This registry profile supplies an educational remittance-model assumption. Verify actual platform coverage, registration, filing, collection, and payment requirements before use.

Registry SST Field: Yes (Streamlined Sales Tax Agreement)Registry Citation: Ohio Rev. Code § 5739.02 / § 5739.09Registry Record Date: 2026-01-15

Educational tax model

Interactive Ohio Lodging-Tax Scenario Estimator.

Test reservation scenarios, select destination city presets, and compare assumed platform and host collection amounts for professional review.

1. Reservation & destination parameters

2. Modeled tax amount breakdown

Modeled Lodging-Tax Amount$0.000.0% Modeled Effective Rate
Modeled Host Collection Amount$0.00Verify local collection and remittance requirements
Entered Lodging Base:$2,700.00
Modeled State Amount (0%):$0.00
Modeled Local County & Municipal Lodging Excise Tax Amount (0%):$0.00
Modeled Guest Invoice Amount:$0.00
Modeled Platform Collection Amount:$0.00

Illustrative Double-Entry Record — Review Required

Account & DescriptionDebitCredit

Registry source review

Ohio Lodging-Tax Registry Inputs & References.

Recorded State-Level Rate Inputs

The registry records Ohio Rev. Code § 5739.02 / § 5739.09, a state-rate input of 5.75%, for this educational profile. Verify applicable tax types, rates, stay definitions, exemptions, effective dates, and local rules with the relevant agencies.

Cleaning fees, linen charges, and guest-service amounts may receive different treatment. This calculator includes the entered cleaning amount in its model and does not determine taxability.

Recorded Local County & Municipal Lodging Excise Tax Inputs

The registry records a local range of 3% to 7.5% for educational comparison. Verify the property address, applicable districts, tax base, rate, and effective date locally.

This jurisdiction profile models separate local administration. Verify registration, filing, collection, and remittance requirements with the relevant agencies and a tax professional.

Recorded Ohio Destination Scenarios

Destination MarketJurisdiction / CountyRecorded Local-Rate InputRecorded Combined-Rate InputRegistry Local Citation
Columbus / Franklin County (10.0%)Franklin County4.25%10%Columbus City Code § 371
Cleveland / Cuyahoga County (12.5%)Cuyahoga County6.75%12.5%Cuyahoga County Ord. § 702
Cincinnati / Hamilton County (10.5%)Hamilton County4.75%10.5%Hamilton County Lodging Code § 4
Hocking Hills / Hocking County (9.0%)Hocking County3.25%9%Hocking County Lodging Excise Ord.

Registration and records questions

Registration, Form & Record References for Ohio Review.

Registry Registration & Form References

Review registration, account, license, form, frequency, deadline, and zero-return requirements directly with the relevant state and local agencies.

ODT Form UST-1 Sales Tax Return County Lodging Excise Monthly Return

Source-Record Reconciliation Questions

Review gross receipts, platform records, tax amounts, filings, payments, and retention periods with your accountant and the relevant agencies.

  • Compare gross reporting and payouts: Reconcile source statements, payment reporting, deposits, refunds, fees, and tax components with your accountant.
  • Review lodging-tax source records: Retain available platform and agency evidence and confirm its treatment with your accountant.
  • Confirm retention periods: Ask the relevant agencies and your advisers which records and time periods apply to your facts.

Source-linked lodging-tax bookkeeping

Review Ohio lodging-tax components with source records.

Roxby preserves available lodging-tax components from supported statements for bookkeeping review; it does not determine local filing or remittance obligations.