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