Hamilton County Transient Occupancy Tax (TOT) Capital Grant Program

Hamilton County’s Transient Occupancy Tax (TOT) is collected for the purpose of paying off bond debt that was created to renovate the Duke Energy Convention Center. The tax comes directly from people staying in hotels in Hamilton County. In years in which the County collects a surplus, the residual revenue can be offered as grants to communities within the county. By law, this money must be used for tourism and convention capital purposes.

Please reference the below FAQ for general information on the program and how to apply. A link to our application can also be found on the right side of this page. 


 

Contact:
John Bruggen, Budget Director


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

PH: (513) 946-4316

Frequently Asked Questions

What is the TOT?

What is the TOT Capital Grant program?

Who/What projects are eligible?

How do I apply?

Why are projects typically denied?

What projects have been funded in previous years?

What else is funded with TOT dollars?

Who do I contact with more questions?

How are projects evaluated and approved?

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?