Northern Ohio STR Regulations

Ohio Short-Term Rental Tax Information

Before you can begin collecting taxes, you need to register with the Ohio Department of Taxation. You can register online.

LODGING TAXES

All STRs in Ohio are responsible for paying short-term rental lodging taxes to Ohio tax authorities. Your total lodging tax rate depends on your STR’s location. Look up your applicable tax rate here.

STATE SALES TAX

In Ohio, short-term rentals with 5 or more sleeping rooms are responsible for paying the State Sales Tax. This tax rate varies throughout the state from 5.75% to 8%. Look up your applicable tax rate here.

RESORT AREA GROSS RECEIPTS EXCISE TAX

This also applies to short-term rentals with 5 or more sleeping rooms. For more information, visit the Ohio Department of Taxation website.

For filing forms and instructions, visit the corresponding tax authority.

Helpful STR Tax Links

LODGING TAX RATE LOOKUP

State Sales Tax Lookup

About Taxes Collected by Airbnb

Have tax questions? Get more helpful resources in NOSTRA’s member portal.

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OHIO Short-Term Rental Rules & Regulations

The information below is only a summary and not a replacement for the latest information from the municipalities listed below. Please check the local city/county website for the most complete and up-to-date information.

Local Regulations

Akron

Short-term rentals must follow the same guidelines as long-term rentals
Complete the Rental Registration form

Cleveland

STR owners must register annually with the Department of Building & Housing and pay the required fee.
The STR must be the host’s primary residence.
The owner must be present during the guest’s stay.
STR may not be rented more than seven consecutive nights in a row.
STRs must pay Transient Occupancy Tax (TOT).
STRs in Cuyahoga County must pay a separate bed tax (remitted by Airbnb).

Kent

STRs must obtain a business license and comply with local zoning regulations.
STRs must pay City Transient Taxes.
Must have local contact available 24/7.
Hosts and owners must provide guests with a copy of the City noise ordinance.

Sandusky

Before renting, STRs must obtain an annual Transient Rental Permit for each dwelling.
STRs must follow City Zoning Regulations. To see if a property is permitted, check the City Zoning Map.
STRs must pay City & County Transient Rental Tax.

Toledo

STR owners must obtain a permit to operate each listing.
Property must not exceed two guests per bedroom, plus an additional two guests.
STRs are subject to the County’s Transient Occupancy Tax (TOT).

Have permit questions? Chat with other northern Ohio hosts in NOSTRA’s member discussion forums.

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Additional Questions?

For all questions specific to your property, permit/registration, or taxes, consult the appropriate government authority.

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NOSTRA members get additional support and guidance on regulatory matters inside our members-only portal. There, you can also connect directly with other hosts to learn even more helpful insight and recommendations.