Bed Tax/Lodging Occupancy Tax
In Ohio, a bed tax, formally known as a lodging occupancy tax or transient occupancy tax, is an excise tax levied on payments made by transient guests for sleeping accommodations in hotels, motels, bed and breakfasts, and short-term rentals (including Airbnb/VRBO properties).
- Who Pays: The tax is ultimately paid by the transient guest. The operator/owner of the lodging establishment is responsible for collecting the tax from the guest and remitting it to the appropriate local authority.
- Transient Guest Definition: A transient guest is generally defined as a person occupying a room for sleeping accommodation for a period not exceeding 29 consecutive days. Guests staying 30 or more consecutive days are typically exempt.
