Hotel Lodging Tax

This division is responsible for the administration of the county lodging excise tax. The main functions include the collection and distribution of tax receipts and the conducting of audits of hotels and motels to ensure compliance with the tax regulations.  The total county lodging tax is 7.5% and is distributed as follows:

  • 3% is used primarily to support the Cincinnati USA Convention and Visitors Bureau  , whose mission is to positively impact the Greater Cincinnati area economy through convention, trade show, and visitor expenditures. The remainder of this portion of the tax is returned to the municipal corporations and unincorporated areas in the county that have hotels but do not levy a separate lodging tax.

  • 3.5% (effective December 1, 2002) is earmarked to the renovation and expansion of downtown Cincinnati's Duke Energy Convention Center   and the Sharonville Convention Center  , and other capital projects that will drive increased tourism.

  • 1.0% (effective December 1, 2023) to pay the cost of acquiring, constructing, renovating, expanding, maintaining, or operating convention-related facilities in the county, and other permissible uses set for in the Ohio Revised Code Section 5739.09(x).

 

Pay with Point & Pay

  - https://client.pointandpay.net/web/hamiltoncobsi
  - (833) 733-6288

 

Contact:
Lisa Anderson, Lodging Tax Administrator


138 E. Court Street, Room 603
Cincinnati, OH 45202

PH: (513) 946-4319
lisa.anderson@hamilton-co.org

Frequently Asked Questions

What is the lodging tax?

Who pays the lodging tax?

What is definition of a hotel?

What is the lodging tax rate?

Are bed and breakfast facilities required to collect lodging tax?

Do cities within Hamilton County collect their own lodging tax or does the County imposes the only lodging tax?

To whom is the check made payable for the lodging tax?

Where should a lodging establishment mail its payment and tax return?

Is there a specific form to be used by hotel in determining the amount of tax to pay the County?

Who is exempt from paying lodging tax?

How do I let the County know a room rental is exempt from the tax?

When are lodging tax payments due?

What happens if payment is late?