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The Ohio Revised Code, 5739.09 permits local governments to levy a tax on lodging furnished to transient guests by hotels and motels within that local jurisdiction. Municipalities or townships may levy a lodging tax of up to 3.0 percent, plus an additional tax of up to 3.0 percent if they are not located (wholly or partly) in a county that has not levied a lodging tax. Counties may levy a lodging tax of up to 3.0 percent, but may not levy such a tax in any municipality or township that has already levied the additional lodging tax.
For most municipalities and townships, revenue from the lodging tax goes to the general revenue fund. However, for municipalities or townships that levy the additional tax of up to 3.0 percent, at least 50 percent of the revenues from the additional tax are provided to the county for a convention and visitor’s bureau operating within the county and the remainder goes to the municipal or township general fund. To those municipalities and townships within the county that do not levy a lodging tax, counties are required to return a uniform percentage (not to exceed 33 1/3 percent) of the revenue from the county lodging tax generated within such municipalities or townships. The remainder of the revenue is deposited in a separate fund to be used for county convention and visitors’ bureau expenses. Coshocton, OH 43812
Coshocton County retains 5% of the collection, townships/villages receive 5% in their taxing authority, and the remainder is distributed to the visitor’s bureau.
The lodging form must be a signed original and must accompany the payment due in our office on or before the 20th day of the month following lodging excise tax collection in order to avoid a 10% penalty and interest fee per ORC 5739.09(A)(1). The form must be filed even though no tax is due. Any lodging tax not reported or paid within 90 days from due date will be turned over for prosecution and collection.