Bill > SB104

This bill aims to regulate short-term rental properties across Ohio by establishing statewide guidelines for local governments, taxation, and licensing. Here's a comprehensive summary: This bill limits local governments' authority to regulate short-term rental properties by prohibiting them from: banning such properties, creating lottery systems for registration, using zoning to restrict short-term rentals in residential areas, limiting the number of properties an owner can operate, or requiring property owners to occupy the rental. Local governments can 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 for transactions facilitated through their platforms. It defines a "short-term rental property" as a house, apartment, or room rented to transients for 30 days or less, and introduces a "short-term rental platform" as an online service connecting property owners with guests. Additionally, the bill requires real estate licenses to be issued electronically and updates various sections of Ohio's tax code to incorporate short-term rentals into existing lodging tax frameworks. This ensures that short-term rentals are treated similarly to traditional hotels for tax purposes, creating a more uniform approach to taxation across different types of lodging accommodations. The changes are set to take effect 30 days after the bill's enactment, providing time for local governments and platforms to adjust to the new regulations.

Government Affairs

https://www.legislature.ohio.gov/legislation/136/sb104