Ohio Short-Term Rental Laws (2026)

Ohio short-term rental compliance combines state lodging-tax rules with city-specific registration, licensing, zoning, and operating standards. Ohio does not issue one statewide short-term rental operating license, so hosts must verify the exact rules for the property address.

This guide reflects official Ohio, Columbus, Cleveland, and Cincinnati sources available on July 14, 2026. Cleveland adopted a major new short-term rental ordinance on June 1, 2026, but its licensing and operating chapter takes effect November 28, 2026. The timing matters when planning a Cleveland rental.

Quick Answer

Ohio's 5.75% state sales tax applies to qualifying lodging furnished to transient guests, generally stays of less than 30 consecutive days.
County and transit-authority sales taxes may apply in addition to the state rate, and cities or counties may impose separate lodging excise taxes.
Columbus requires a short-term rental permit and distinguishes primary from non-primary residences.
Cincinnati requires registration before operation. Registration costs $250 and is valid for three years.
Cleveland's new STR license, safety, insurance, occupancy, and density rules take effect November 28, 2026.

Ohio State Lodging Tax

Ohio Revised Code Chapter 5739 treats lodging furnished by a hotel to transient guests as a taxable sale. For this provision, a hotel generally means an establishment with five or more rooms used for guest accommodations, and a transient guest is a person occupying sleeping accommodations for less than 30 consecutive days.

Ohio's state sales-tax rate is 5.75%. County and transit-authority additions can increase the total sales-tax rate. Use the Ohio Department of Taxation's Finder for the current address-specific sales-tax rate.

Ohio Administrative Code Rule 5703-9-64 explains the treatment of continuous occupancy for more than 30 days. Municipal and county lodging taxes are separate and must be checked for the property address.

Do not assume a marketplace remits every tax. Confirm what the platform collects, then address direct bookings and any state, county, transit, or lodging tax the platform does not handle.

Columbus Short-Term Rental Rules

Columbus defines a short-term rental as renting all or part of a home for less than 30 nights. Operators must obtain a City short-term rental permit.

2026 Application and Fees

The City's 2026 application lists:

$20 application fee.
$75 permit fee for a primary residence.
$150 permit fee for a non-primary residence.
$32 fee for the required in-person BCI background check.
A Letter of Good Standing from the Columbus Income Tax Division through CRISP.

The application requires the property's address, owner and operator information, emergency-contact information, proof of residence when applying for a primary-residence permit, and other supporting records identified by the City. Follow the current application rather than relying on an older checklist.

Columbus Lodging Excise Tax

Columbus administers a 5.1% lodging excise tax for short-term rental lodging. Confirm platform collection and filing treatment with the Columbus Income Tax Division and use the City's CRISP portal when direct filing is required.

See Checkmate's Columbus property management guide for local market context.

Cleveland Short-Term Rental Rules

Cleveland City Council passed Ordinance 561-2026 on June 1, 2026. The new Chapter 686B licensing and operating provisions take effect 180 days after passage - November 28, 2026. The ordinance defines a short-term rental as a dwelling unit rented to transient guests for not more than 30 consecutive days.

License and Application

Once Chapter 686B is effective, an owner or operator may not operate a dwelling unit as a short-term rental without a City license. The application requirements include:

Owner, operator, and local-contact details.
A dimensioned floor plan and parking plan.
Proof of at least $500,000 in liability insurance.
Proof that real-estate and transient-occupancy taxes are paid.
A certificate of occupancy.
Proof that the dwelling is lead-safe.

The license fee is $150. Licenses run from December 1 through November 30. Renewal applications must be filed no sooner than September 1 and no later than November 1.

Operating and Density Standards

Maximum occupancy is two people per bedroom plus two additional people.
Smoke alarms, carbon-monoxide detectors, and A/B/C fire extinguishers are required.
The owner or operator must provide guests and neighbors with a local contact who can respond and be present within one hour.
The license must be displayed inside the main entrance.
In residential districts, STRs are limited to at least one or no more than 10% of residential units on the block or in a multi-unit building, whichever is greater. Exceeding the limit requires a variance.
A unit used as an STR is not eligible for tax abatement.

The adopted ordinance does not impose the old article's claimed seven-night maximum or requirement that every STR be the operator's primary residence for more than 51% of the year. Those claims have been removed.

See Checkmate's Cleveland property management guide for local market context.

Cincinnati Short-Term Rental Rules

Cincinnati requires registration for a residential property offered on a hosting platform for intended occupancy of less than 30 consecutive days. The City's short-term rental page states that registration must be approved before operation.

Registration

Each unit must be registered.
The registration fee is $250.
Registration is valid for three years and is non-transferable.
The registration ID must appear in listings.
The permit and required advisory information must be displayed in the unit.
The renewal fee is $250.

Use the City's current STR Rules and Regulations for the application, recordkeeping, platform, and tax requirements.

Cincinnati Taxes

Cincinnati imposes a 7% short-term rental excise tax on gross revenues. Operators using a platform without a City collection agreement must report and remit the tax according to the City's quarterly schedule. Cincinnati states that Airbnb has a voluntary collection agreement, but operators remain responsible for non-covered bookings and records.

A separate transient occupancy tax framework may also apply. Cincinnati's transient occupancy tax page calculates that tax at 4% of taxable rent and requires monthly remittance. Confirm with the Treasury Division which registrations and taxes apply to the specific rental.

See Checkmate's Cincinnati property management guide for local market context.

Other Ohio Cities

Hudson and other Ohio municipalities may have their own licenses, inspections, occupancy limits, parking rules, renewal cycles, and lodging taxes. Current requirements should be verified directly with the responsible municipality. Do not infer one city's process from Columbus, Cleveland, or Cincinnati.

Ohio Compliance Checklist

Confirm the parcel's municipality, township, county, and zoning jurisdiction.
Verify that short-term rental use is permitted at the exact address.
Obtain every required city permit, registration, license, or zoning variance before operating.
Register for applicable Ohio sales tax and city or county lodging taxes.
Use the current address-specific state and local sales-tax rate.
Confirm what each marketplace collects and account for direct bookings.
Meet applicable occupancy, parking, fire-safety, lead-safety, insurance, display, and local-contact rules.
Track each permit's renewal window - Columbus, Cleveland, and Cincinnati do not use identical terms.
Review leases, mortgages, condominium rules, and private covenants separately from government approval.
Keep permits, tax returns, platform statements, reservation records, and inspection documents.

Common Mistakes

Treating Ohio sales tax as optional rather than checking the statutory lodging rules.
Assuming all stays under 30 days are governed identically regardless of property size or city.
Using Columbus's fees or permit process for another municipality.
Describing Cleveland's adopted November 2026 rules as already effective in July 2026.
Missing Cincinnati's three-year registration term or separate tax systems.
Assuming a booking platform remits every applicable tax.

Official Sources

Bottom Line

Ohio hosts need address-specific local authorization and correct state and local tax treatment. Columbus and Cincinnati already operate established permit or registration systems. Cleveland's new licensing and operating chapter takes effect November 28, 2026, so Cleveland operators should prepare without describing those provisions as currently effective. This guide is general information, not legal or tax advice.