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OH HB109

OH HB109
Regards local regulation, taxing of short-term rental properties


summary

Introduced
02/18/2025
In Committee
Crossed Over
Passed
Dead

Introduced Session

136th General Assembly

Bill Summary

To amend sections 351.01, 351.021, 353.06, 4735.11, 5739.01, 5739.08, 5739.09, 5739.091, and 5741.01 and to enact section 5325.01 of the Revised Code to limit the authority of local governments to regulate short-term rental properties, to extend local lodging taxes to short-term rentals, to require collection of those taxes by short-term rental platforms, and to require real estate licenses to be issued electronically.

AI Summary

This bill amends Ohio's existing laws to provide comprehensive regulation of short-term rental properties, focusing on limiting local government restrictions and establishing taxation guidelines. The bill defines a "short-term rental property" as a house, apartment, or room rented to travelers for 30 days or less, and implements several key provisions. Local governments will be significantly restricted in how they can regulate such properties, being prohibited from banning short-term rentals, creating lottery systems for registration, using zoning to limit rentals, restricting the number of properties an owner can operate, or requiring owners to occupy the property. Localities may still require registration, but fees are capped at $20 per year per property and must be used only for enforcement. The bill also mandates that short-term rental platforms (like Airbnb) collect and remit local lodging taxes, extending existing tax collection requirements to these new platforms. Additionally, the bill requires real estate licenses to be issued electronically and updates various sections of Ohio's tax code to incorporate these new definitions and requirements. These changes aim to standardize short-term rental regulations across Ohio, provide clarity for property owners and platforms, and ensure consistent tax collection for local governments.

Committee Categories

Transportation and Infrastructure

Sponsors (1)

Last Action

House Development 2nd Hearing PS (11:00:00 10/22/2025 Room 122) (on 10/22/2025)

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