Bill > HB161

This bill extends sales, use, and local lodging taxes to short-term rental properties and requires short-term rental platforms to collect and remit these taxes. Specifically, the bill adds "short-term rental properties" (defined as establishments with four or fewer rooms for guest accommodations) to existing tax laws that previously only covered hotels. Short-term rental platforms, such as online platforms that connect property owners with guests, will now be considered the vendor responsible for collecting and remitting these taxes. The bill amends multiple sections of Ohio's Revised Code to include short-term rental properties in definitions and tax collection requirements. The changes will take effect on the first day of the first month beginning 30 days after the bill's effective date. This legislation aims to create parity in tax collection between traditional hotels and short-term rental properties, ensuring that these emerging lodging options are subject to the same tax regulations as established hotels.

Transportation and Infrastructure

https://www.legislature.ohio.gov/legislation/136/hb161