Ohio Rental / transient occupancy tax
Rental / transient occupancy tax in Ohio
Yes. Ohio's 5.75% state sales tax applies to lodging furnished to transient guests (stays under 30 consecutive days) (RC 5739.01(B)(2), (N); 5739.02(A)(1)). Counties and other local governments may add lodging taxes under RC 5739.09.
Verified Source: Ohio Rev. Code 5739.01(B)(2), (N); 5739.02(A)(1); 5739.09 · last checked 2026-10-23
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