Hotel Lodging Tax

The lodging tax is charged to every transient guest occupying a room or rooms with sleeping accommodations in a lodging establishment.

Hotel/motel and bed and breakfast (with at least five rooms) operators are to include the tax on guest bills. If the operators do not collect the tax from guests the operators are responsible for paying the lodging tax.

A hotel is a place where five or more sleeping accommodations are offered to guests, even if the rooms are in separate structures. If a hotel has less than five rooms, the county lodging tax does not apply.

The lodging tax rate is 6.5%.

If a bed and breakfast facility has at least five rooms that are being rented to guests the facility must apply the lodging tax to guests' bills.

The cities of Blue Ash, Cincinnati, Harrison, Forest Park, Norwood, Sharonville and Springdale; and the townships of Colerain, Green and Symmes are presently levying their own lodging tax.

The check should be made payable to The Treasurer of Hamilton County.

Hotel/Motel Lodging Tax
County Administration Building, Room 603
138 East Court Street Cincinnati, Ohio 45202

Yes. It is required to be filled out by lodging establishments on a quarterly basis.

  Lodging Excise Tax Return
  Lodging Excise Tax Return (Effective Dec. 1, 2023)

The following organizations and individuals do not have to pay lodging tax:

• Employees of any branch of the federal government traveling on official business. Payment must be made by government check or government credit card.

• Employees of any organization established by the Congress of the United States.

• Employees of any state or local government (state, city, county, township) outside of the State of Ohio traveling on official business. Payment must be made by government check or government credit card.

• Employees of any public school system outside of the State of Ohio traveling on official business. Payment must be made by school board check or school board credit card.

• Non-transient guests who occupy a hotel room for 30 or more consecutive days.  If they occupy a room for 30 or more consecutive days, they are exempt from the lodging tax for their entire stay. This includes airline companies, etc., who rent a room for 30 or more consecutive days, regardless of who actually stays in the room. It may be different flight crew members each night.  

Other agencies (churches, social groups, Ohio schools, Ohio government agencies, etc.) may be exempt from Ohio sales tax because they are considered tax exempt organizations, but they are not exempt from paying the lodging tax.

For each qualified stay the owner must complete a Certificate of Exemption   to accompany all filings where an exemption is listed. Remember to keep a photocopy for your own files.

Due on or before 30 days following the end of each month.

Failing to report tax or paying after the deadline could result in penalties and interest being charged.