Ohio Short-Term Rental Laws by City (2026)
Short-term rental rules in Ohio are set city by city — a property that is legal to rent nightly in one town can be prohibited a few miles away. The table below covers 3 Ohio cities (3 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in Ohio
Ohio has no statewide short-term rental registration, license, or permit, and no state preemption law: cities, villages, townships, and counties set their own STR rules under Ohio's municipal home-rule power (Ohio Const. art. XVIII, sec. 3). A pending preemption bill (SB 104 / HB 109, 2025-2026 session) would sharply limit local regulation, cap local STR registration fees at $20, and extend local lodging taxes to STRs with platform collection, but it remained in Senate committee as of July 2026. A separate pending bill (HB 161) would extend the state sales/use tax and local lodging taxes to all STRs with platform collection; it also remained in House committee as of July 2026. On taxes, the 5.75% state sales tax applies only to lodging furnished by a 'hotel' (5+ rooms) to transient guests, so most single-unit STRs fall outside the state tax base; local lodging taxes (generally up to 3% municipal/township plus 3% county) apply only where the locality has levied them and, for sub-5-room rentals, extended the 'hotel' definition under R.C. 5739.091.
Full statewide rules: permits, taxes & enforcement
Ohio has no statewide short-term rental registration, license, or permit, and no state preemption law: cities, villages, townships, and counties set their own STR rules under Ohio's municipal home-rule power (Ohio Const. art. XVIII, sec. 3). A pending preemption bill (SB 104 / HB 109, 2025-2026 session) would sharply limit local regulation, cap local STR registration fees at $20, and extend local lodging taxes to STRs with platform collection, but it remained in Senate committee as of July 2026. A separate pending bill (HB 161) would extend the state sales/use tax and local lodging taxes to all STRs with platform collection; it also remained in House committee as of July 2026. On taxes, the 5.75% state sales tax applies only to lodging furnished by a 'hotel' (5+ rooms) to transient guests, so most single-unit STRs fall outside the state tax base; local lodging taxes (generally up to 3% municipal/township plus 3% county) apply only where the locality has levied them and, for sub-5-room rentals, extended the 'hotel' definition under R.C. 5739.091.
Reviewed by the STR Rule Watch research team against 10 official sources. How we verify data
Ohio statewide STR rules at a glance
| Legal status | Unregulated |
|---|---|
| Permit required | No |
| Renewal | No renewal required |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~11.75% of gross revenue |
| Enforcement | No state agency licenses or inspects STRs; all permitting, zoning, and nuisance enforcement happens at the city/village/township/county level. |
State law & local authority
The state imposes no STR zoning rules and does not preempt local control. Municipalities regulate STRs (including zoning, permitting, caps, and outright bans) under the home-rule power of Ohio Const. art. XVIII, sec. 3; townships and counties use their statutory zoning powers. Pending SB 104/HB 109 (136th General Assembly) would 'limit the authority of local governments to regulate short-term rental properties' but has not passed.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Ohio state sales tax (lodging by a 'hotel' to transient guests)R.C. 5739.02 sets the state rate at 5.75% (plus local piggyback sales taxes). It applies to lodging only when furnished by a 'hotel' — an establishment with five or more rooms for guest accommodation (R.C. 5739.01) — to transient guests (stays under 30 consecutive days). Most single-unit STRs with fewer than 5 rooms are outside the state sales tax base. Where the tax applies, the operator collects; a marketplace facilitator with Ohio nexus is treated as the seller and must collect on facilitated taxable sales (R.C. 5741.01). | 5.75% | varies |
| Local lodging (hotel excise) taxes — locally levied, not statewideThere is NO statewide lodging tax. Municipalities/townships may levy up to 3% (R.C. 5739.08) and counties up to 3% (R.C. 5739.09), for a typical combined maximum of 6%; special additional county/convention-facility levies push some jurisdictions higher (e.g., Cuyahoga County 6.5% bed tax). These apply to sub-5-room STRs only if the locality has extended the 'hotel' definition under R.C. 5739.091 (eff. 3/27/2020). Collection is normally by the host/operator; Airbnb collects in only a few Ohio jurisdictions (Cuyahoga County, Cincinnati, Cleveland) and states that hosts are responsible for all other taxes. | 6% | varies |
Enforcement & penalties
No state agency licenses or inspects STRs; all permitting, zoning, and nuisance enforcement happens at the city/village/township/county level. State-level enforcement is limited to tax administration (sales/use tax by the Ohio Department of Taxation; local lodging taxes are administered by the levying locality).
Statewide sources
- Ohio Constitution, Article XVIII, Section 3 (municipal home rule)retrieved July 20, 2026
- Ohio Revised Code 5739.01 — Sales tax definitions ('hotel', 'transient guests')retrieved July 20, 2026
- Ohio Revised Code 5739.02 — Levy of sales tax (5.75% rate)retrieved July 20, 2026
- Ohio Revised Code 5739.08 — Municipal/township excise lodging taxesretrieved July 20, 2026
- Ohio Revised Code 5739.091 — Local expansion of 'hotel' definition to fewer than five roomsretrieved July 20, 2026
- Ohio Revised Code 5741.01 — Marketplace facilitator treated as sellerretrieved July 20, 2026
- Ohio Senate — Senate Bill 104, 136th General Assembly (STR local-regulation limits)retrieved July 20, 2026
- Ohio House — House Bill 109, 136th General Assembly (companion STR bill)retrieved July 20, 2026
- Airbnb Help Center — Occupancy tax collection and remittance in Ohioretrieved July 20, 2026
- Ohio House — House Bill 161, 136th General Assembly (extend sales/use and lodging taxes to STRs)retrieved July 21, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| Cincinnati | Permit required | $250 | July 21, 2026 |
| Cleveland | Restricted | $150 | July 21, 2026 |
| Columbus | Permit required | $75 | July 21, 2026 |
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This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.