Ohio Short-Term Rental Laws & Hotel Tax (2026)

State license required

Yes

Next rule change

Nov 28, 2026

The laws in brief

Who needs it

Hosts in cities that require one, including Columbus, Cincinnati, Akron, Toledo, Logan and Sandusky, and in Cleveland from late November 2026. Ohio has no statewide host permit, and Dayton has no registration system.^{7,9,10,20,22,24,25,29,30,34}

Issued by

Each city or village (for example the Columbus License Section, the Cincinnati Department of Finance, the Toledo Division of Treasury)

Valid for

Columbus permits and Akron certificates run one year, Toledo permits one year and Cincinnati registrations three years; Logan licenses renew each year between October 1 and December 1.

Processing

Cincinnati has 30 days to approve or deny an application; Toledo asks applicants to allow at least two weeks.

On listings

The number must appear on every listing

Platform checks

Columbus bars platforms from facilitating a booking without a valid permit number, and Cincinnati requires the registration ID in every listing. Cleveland's new law (from late November 2026) requires booking agents to register with the city.

Fees

Who qualifies

• Columbus: the host must be the owner or a permanent occupant; a non-owner applying for a primary residence shows a lease that explicitly allows short-term rental; a BCI background check is required for the applicant, host, 24-hour contact and any property manager
• Cincinnati: every unit registers before operating; a responsible person must live or work within 50 miles; any past-due short-term rental excise tax is paid with the application
• Akron: a responsible person must be reachable 24 hours a day and respond within 45 minutes; applicants delinquent on city taxes or utilities are refused
• Toledo: the property taxes, water bill and city income tax must be current; $1,000,000 of liability insurance and a site plan are required
• Logan: allowed only in the R-2, R-2-B, B-1, B-2, M-1 and M-2 districts; the owner lives within 25 miles or names a local agent; no more than 60 licenses in the R-2 and R-2-B districts
• Sandusky: allowed only in listed commercial and overlay districts, or in Local Business districts with a conditional use permit
• Cleveland (from late November 2026): an owner, or a tenant with written authorization, may hold the license, within a density cap of 10% of the units on a block

How to apply

1. 1 Check the address with the city and county: Ohio has no statewide license, and zoning decides where rentals are allowed (Sandusky and Logan restrict districts).
2. 2 Apply to the city: Columbus License Section with a notarized application and BCI background checks, Cincinnati online through the Department of Finance, Toledo with the permit form, insurance and site plan.
3. 3 Add the permit or registration number to every listing where the city issues one (Columbus, Cincinnati and Akron).
4. 4 Register for lodging tax with the city or county where Airbnb does not collect it, such as the Columbus Division of Income Tax.

Permit rules

Local governments set the rules

Ohio has no statewide short-term rental license. Cities, villages, charter counties and limited home rule townships can regulate rentals under their existing police powers, so a host follows the rules of the city or county where the home stands.^15,32

Airbnb collects lodging tax in three places

Airbnb's Ohio tax page lists automatic collection in Cuyahoga County (6.5%), Cleveland (3%) and Cincinnati (7%). Hosts remain responsible for every other tax obligation.³³

Columbus: permit required for stays under 30 nights

Anyone who hosts stays of fewer than 30 nights in Columbus needs a short-term rental permit, renewed every year. The host must be an owner or a permanent occupant.^7,34 Applies to: Columbus

Columbus: $20 application and $75 or $150 a year

The application fee is $20. The permit costs $75 a year for a primary residence and $150 a year for a non-primary residence such as a vacation home.^20,34 Applies to: Columbus

Columbus: permit number goes on the listing

Once the city issues a registration number, the host adds it to the listing; Columbus code bars platforms from facilitating bookings without a valid permit number.^7,34 Applies to: Columbus

Cleveland: license required from late November 2026

Ordinance 561-2026, passed June 1, 2026, requires every short-term rental to be licensed for $150 a year with $500,000 of liability insurance. The new chapter takes effect 180 days after passage, about November 28, 2026.^21,22 Applies to: Cleveland · Takes effect November 28, 2026

Cincinnati: every unit registers for $250, valid three years

Each short-term rental in Cincinnati registers with the city before operating. The $250 fee covers three years, and the registration cannot be transferred.^24,25 Applies to: Cincinnati · In force since July 1, 2019

Akron: registration certificate shown on every listing

No one may operate or advertise a short-term rental in Akron without a registration certificate, which costs $250 to apply for, lasts one calendar year, and must be shown in the unit and in every advertisement.¹⁰ Applies to: Akron

Toledo: $50 annual permit per unit

Toledo issues short-term rental permits for $50, valid for one year, and each property a host owns needs its own.²⁹ Applies to: Toledo

Logan: $50 application and $500 annual license

The City of Logan requires a short term rental license before operating, with a $50 application fee and a $500 annual license fee. The ordinance passed on October 24, 2023.⁹ Applies to: Logan · In force since October 24, 2023

Dayton: no registration system

Dayton has no system to register or regulate short-term rentals and handles complaints case by case while it builds a database of rental locations.²⁸ Applies to: Dayton

Cleveland: 10% of units per block or building

In residential districts Cleveland will allow short-term rentals on at least one unit, or up to 10% of the residential units on the block or in a multi-unit building, whichever is greater. Exceeding the limit needs a variance, and a rental must be licensed either way.²² Applies to: Cleveland · Takes effect November 28, 2026

Logan: 60-license cap in R-2 and R-2-B districts

Logan permits short term rentals only in the R-2, R-2-B, B-1, B-2, M-1 and M-2 districts, with no more than 60 active licenses in the R-2 and R-2-B districts and no more than ten guests at a time.⁹ Applies to: Logan · In force since October 24, 2023

Sandusky: annual permit and limited districts

Sandusky requires an annual Transient Rental Permit for each dwelling and allows transient rentals only in certain commercial districts and the Transient Rental Overlay, with a conditional use permit in Local Business districts.³⁰ Applies to: Sandusky

1. 1. Columbus

   Franklin County

   Columbus requires a short-term rental permit for stays under 30 nights, renewed every year, with a $20 application fee and a $75 (primary residence) or $150 (non-primary) annual permit. Applicants, hosts and 24-hour contacts pass a BCI background check, and the city levies a 5.1% lodging excise tax that the host or a collecting platform remits.^7,8,20,34

   • Permit required for stays under 30 nights; renewed annually
   • $20 application, then $75 a year (primary residence) or $150 a year (non-primary); $32 BCI check per person
   • Guests capped at three times the bedroom count on the county auditor's record
   • Permit number goes on the listing; fine up to $250 per listing for listing without one

2. 2. Cleveland

   Cuyahoga County

   Cleveland currently allows rentals in residence districts only in the host's primary residence and for fewer than 91 days a year under Code section 337.251. Ordinance 561-2026, passed June 1, 2026, replaces that with a $150 annual license and a 10% per-block density limit about 180 days later, around November 28, 2026. Airbnb already collects the city's 3% occupancy tax and Cuyahoga County's 6.5% bed tax.^{12,21,22,23,33}

   • Until about November 28, 2026: primary residences only, fewer than 91 days a year and no guest over 30 consecutive days
   • From then: all rentals licensed; $150 a year; $500,000 liability insurance
   • Density limit of at least one unit, or 10% of units on the block or building, whichever is greater
   • Fines start at $5,000 for operating without a license

3. 3. Cincinnati

   Hamilton County

   Every short-term rental in Cincinnati registers with the city before operating. The $250 fee covers three years, and a responsible person within 50 miles is required. Airbnb has collected the city's 7% excise tax on gross revenue since October 1, 2019.^24,25,33

   • Registration required for every unit; $250, valid three years, not transferable
   • City has 30 days to approve or deny an application
   • Responsible person living or working within 50 miles
   • Registration ID goes in every listing

4. 4. Logan

   Hocking County

   The City of Logan licenses short term rentals under a zoning ordinance passed on October 24, 2023: a $50 application and a $500 annual license, in six districts, with no more than 60 active licenses in the R-2 and R-2-B districts. Outside city limits, Hocking County has a draft rental ordinance dated January 29, 2026 and a 6% county and township bed tax.^9,26,27

   • License required before operating: $50 application, $500 a year
   • Allowed only in R-2, R-2-B, B-1, B-2, M-1 and M-2 districts; 60-license cap in R-2 and R-2-B
   • Owner within 25 miles or a local agent; ten guests maximum; one parking space per bedroom
   • Hocking County bed tax 6% (3% county plus 3% township)

5. 5. Dayton

   Montgomery County

   Dayton has no system to register or regulate short-term rentals and handles complaints case by case. The city hired a vendor in 2023 to identify rental locations and says registration and regulations may follow.²⁸

   • No city permit or registration exists
   • Complaints from neighbors handled case by case
   • City contracted a vendor (Avenu) to find rental addresses; data collection began June 2023
   • Registration and regulations are possible future steps

6. 6. Toledo

   Lucas County

   Toledo requires a $50 annual permit for each rental unit, with $1,000,000 of liability insurance and a limit of two guests per bedroom plus two. Operating or advertising without a permit costs $100 a week up to $500.²⁹

   • $50 annual permit per unit
   • $1,000,000 general liability insurance and a site plan
   • Two guests per bedroom plus two
   • 24-hour local contact responding within 45 minutes

7. 7. Sandusky

   Erie County

   Sandusky requires an annual Transient Rental Permit for each dwelling and allows transient rentals only in listed commercial districts and the Transient Rental Overlay, or in Local Business districts with a conditional use permit. The city collects its transient rental tax together with Erie County's lodging tax.³⁰

   • Annual permit for each dwelling; permits expire December 31
   • Allowed in CR, CS, DBD, GB, RB and RRB districts and the Transient Rental Overlay
   • Local Business districts need a conditional use permit
   • Continuous pre-ordinance rentals may continue as legally non-conforming uses

8. 8. Akron

   Summit County

   Akron requires an annual registration certificate with a $250 non-refundable application fee, a responsible person reachable around the clock and a limit of two occupants per sleeping room. The city charges a 3% excise tax on gross revenue, and unregistered operation draws $100 a week up to $4,500 a year.^10,11

   • Registration certificate required; $250 application; valid one calendar year
   • Certificate number on every advertisement and posted in the unit
   • Two occupants per sleeping room; responsible person within 45 minutes
   • 3% city excise tax on gross revenue

What the host still handles

• A lodging-tax account with the city, county or township that taxes short-term rentals where Airbnb does not collect, for example the Columbus Division of Income Tax, the Akron city treasurer or the Hocking County Lodging Tax Office
• Registration through Cuyahoga County's online lodging-tax portal before filing bed tax returns outside Airbnb's collection
• State sales tax filings only if the property has five or more guest rooms and so counts as a hotel under the Ohio Revised Code^{1,2,3,4,13,14,16,31,33}

State sales tax reaches hotels of five or more rooms

Ohio's sales tax applies to lodging furnished by a hotel, which the statute defines as an establishment with five or more guest rooms. The Department of Taxation applies the same test to bed and breakfasts: one with fewer than five rooms does not meet the definition and does not charge the tax on the room rental.^1,13

Local governments can tax smaller rentals

A county, township or municipal corporation may adopt a resolution or ordinance that counts establishments with fewer than five rooms as hotels for its own lodging tax. The Legislative Budget Office found 32 counties that tax rentals with fewer than five rooms and 33 that do not.^2,16

State hotel license covers structures with more than five sleeping rooms

Ohio's hotel chapter requires a State Fire Marshal license for any structure with more than five sleeping rooms offered to transient guests for 30 days or less. The license expires each December.^5,6

Two state bills would limit local rules

House Bill 109 and Senate Bill 104 of the 136th General Assembly would bar local bans, lotteries, zoning limits, caps on the number of rentals and owner-occupancy requirements, and would limit registration fees. As of October 2026 each bill sits in committee after its 2025 referral.^15,18,19

Hosts handle taxes Airbnb does not collect

In the areas where Airbnb collects tax, hosts still assess every other tax obligation, including state and city taxes. Outside those areas the host registers and files local lodging tax directly.³³

Columbus: background checks and tax good standing

Columbus requires applicants, hosts and 24-hour local contacts to complete an Ohio BCI background check and to hold a Letter of Good Standing from the city income tax department.³⁴ Applies to: Columbus

Columbus: guests capped at three per bedroom

The maximum number of guests in a Columbus short-term rental is three times the number of bedrooms recorded by the Franklin County Auditor.^20,34 Applies to: Columbus

Cleveland: fewer than 91 days a year until the new law starts

Until Chapter 686B takes effect, Cleveland's limited-lodging rule for residence districts (Code section 337.251) allows rentals only in a home that is the host's primary residence, for fewer than 91 days a year and no more than 30 consecutive days to any guest. Ordinance 561-2026 repeals that section.^12,22 Applies to: Cleveland

Cincinnati: responsible person within 50 miles

The operator names a responsible person with authority to manage the rental whose home or business is no more than fifty miles from the unit.²⁵ Applies to: Cincinnati

Toledo: $1,000,000 liability insurance

A Toledo application includes proof of general liability insurance of $1,000,000 and a basic site plan showing bedrooms and parking; guests are capped at two per bedroom plus two.²⁹ Applies to: Toledo

• Cleveland (from about November 28, 2026): operating without a license draws a $5,000 civil fine, advertising without a license $1,000 per violation, and completing a reservation without a license $1,000 per offense.²²
• Akron: $100 per week for operating or advertising an unregistered short-term rental, up to $4,500 per calendar year.¹⁰
• Columbus: a fine of up to $250 for listing a short-term rental without a permit, with each listing a separate offense, plus remittance to the city of the gross revenue from rentals booked in violation.⁷
• Toledo: $100 per week, up to a maximum of $500, for operating or advertising without a permit.²⁹

1. November 28, 2026 Upcoming
   Cleveland license and 10% block cap take effect

   The new Chapter 686B takes effect 180 days after the June 1, 2026 passage, about November 28, 2026: a $150 annual license, $500,000 of liability insurance, a 10% per-block density limit and fines up to $5,000. Section 337.251 (fewer than 91 days a year) is repealed at the same time.^21,22

2. June 1, 2026
   Cleveland passes Ordinance 561-2026

   Cleveland City Council passed Ordinance 561-2026, which creates a short-term rental license, a density cap and booking-agent registration and confirms that rentals owe the city's transient occupancy tax.^21,22

3. January 29, 2026 Not in force
   Hocking County posts a draft rental ordinance

   Hocking County published a draft short-term rental ordinance dated January 29, 2026 that would require a $50 annual county permit and $1,000,000 of liability insurance. County pages label it a draft.²⁷

4. February 18, 2025 Not in force
   House Bill 109 introduced

   House Bill 109 is the companion bill. A later substitute version raises the registration-fee limit to $250 a year, excludes owner-occupied homesteads and would extend state and local sales and lodging taxes to rentals booked through platforms. It was referred to the House Development Committee on February 26, 2025 and has not passed either chamber.^16,17,19

5. February 14, 2025 Not in force
   Senate Bill 104 introduced

   Senate Bill 104 would let local governments charge no more than $20 per property to register rentals and would bar bans, lotteries, zoning limits, rental-count caps and owner-occupancy requirements. It was referred to the Senate Local Government Committee on February 19, 2025 and has not advanced.^15,18

6. October 24, 2023
   Logan adopts its short term rental ordinance

   The City of Logan passed Ordinance 54-2023, creating a $50 application fee, a $500 annual license, a 60-license cap in the R-2 and R-2-B districts and distance rules from schools and other rentals.⁹

Estimate what a home could earn

1. 1. Ohio Revised Code Section 5739.01 - Definitions · Ohio Laws and Administrative Rules
2. 2. Ohio Revised Code Section 5739.091 - Expansion of definition of hotel · Ohio Laws and Administrative Rules
3. 3. Ohio Revised Code Section 5739.08 - Municipal and township lodging tax · Ohio Laws and Administrative Rules
4. 4. Ohio Revised Code Section 5739.09 - Administration and allocation of lodging tax · Ohio Laws and Administrative Rules
5. 5. Ohio Revised Code Section 3731.01 - Hotel definitions · Ohio Laws and Administrative Rules
6. 6. Ohio Revised Code Section 3731.03 - License required for hotel or SRO facility · Ohio Laws and Administrative Rules
7. 7. Chapter 598 - Hotel/Motel and Short-Term Rental Operations · Columbus Code of Ordinances (Municode)
8. 8. Chapter 371 - Hotel/Motel/Short-Term Rental Tax · Columbus Code of Ordinances (Municode)
9. 9. Section 157.163 - Short Term Rentals · Logan Code of Ordinances
10. 10. Article 37 - Short-Term Rentals · Akron Code of Ordinances (Municode)
11. 11. Short-Term Rental Excise Tax · Akron Code of Ordinances (Municode)
12. 12. Cleveland Code section 337.251 - Limited Lodging in Residence Districts · Cleveland Code of Ordinances (American Legal Publishing)
13. 13. ST 1995-01 - Bed and Breakfast · Ohio Department of Taxation
14. 14. Sales and Use - General Information · Ohio Department of Taxation
15. 15. S.B. 104 Bill Analysis (As Introduced) · Ohio Legislative Service Commission
16. 16. H.B. 109 Fiscal Note and Local Impact Statement (As Introduced) · Ohio Legislative Service Commission
17. 17. Sub. H.B. 109 Substitute Bill Comparative Synopsis · Ohio Legislative Service Commission
18. 18. Senate Bill 104, 136th General Assembly · Ohio Legislature
19. 19. House Bill 109, 136th General Assembly · Ohio Legislature
20. 20. Short Term Rental Information Sheet and Excise Lodging Tax FAQ (rev. 8/31/26) · City of Columbus License Section
21. 21. Ordinance 561-2026 - Short-Term Rentals · Cleveland City Council
22. 22. Ordinance 561-2026 Legislative Summary · Cleveland City Council
23. 23. Lodging Occupancy Tax · Cuyahoga County Fiscal Office
24. 24. Short Term Rental · City of Cincinnati Department of Finance
25. 25. Short Term Rental General Rules and Regulations (effective 11/6/2023) · City of Cincinnati Division of Treasury
26. 26. Lodging Tax Frequently Asked Questions · Hocking County
27. 27. Hocking County Short-Term Rental Ordinance (draft of January 29, 2026) · Hocking County
28. 28. Short Term Rentals · City of Dayton
29. 29. Short-Term Rental Permit · City of Toledo
30. 30. Transient Rental · City of Sandusky Code Compliance
31. 31. Hotel Lodging Tax · Hamilton County Budget and Strategic Initiatives
32. 32. Responsible hosting in the United States · Airbnb Help Center
33. 33. Occupancy tax collection and remittance by Airbnb in Ohio · Airbnb Help Center
34. 34. Columbus, OH · Airbnb Help Center