STACI BRADY
Carroll County Auditor | Carroll County, Ohio

Carroll County Excise Tax on Lodging

The Ohio Revised Code, 5739.09 permits local governments to levy a tax on lodging furnished to transient guests by establishments 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.

Carroll County levies the 3% tax for the purpose of providing revenue to meet the needs of Carroll County, Ohio, for the use of the general fund to the County in making contributions to the Carroll County Convention and Visitors Bureau operating within the county and for the purposes described in Ohio Revised Code Section 307.679 or for the promotion of travel and tourism in the County.

Notice Regarding Lodging Tax Excise Tax
Carroll County Lodging Excise Tax Code of Regulations
Carroll County Lodging Tax Resolution

The lodging form must be a signed original and must accompany the payment due in our office on or before the 20th day following the close of each quarter following lodging excise tax collection in order to avoid a 10% penalty per ORC 5739.09(A)(1).

Excise Tax on Lodging Reporting Form

Quarter 1 Deadline
January - March April 20
April - June July 20
July - September October 20
October - December January 20

The form must be filed even if no tax is due for that filing period.

Kindly make your check or money order payable to: JEFF YEAGER, CARROLL COUNTY TREASURER

Mail original copy of completed form & return with payment to:
Staci Brady, Carroll County Auditor
119 South Lisbon Street, Suite 203
Carrollton, Ohio 44615

Frequently Asked Questions

What is the County Lodging Excise Tax (aka as Bed Tax)? 👇

The Lodging Tax rate for the county is 3%. It is charged to every transient guest for lodging.

Who must file County bed taxes? 👇

Every establishment (hotel, motel, bed and breakfast, airbnb rental, house rental, room rental etc.) kept, used, maintained, advertised, or held out to the public to be used as a lodging establishment where sleeping accommodations are offered to transient guests.

When is the County bed tax filed? 👇

The Lodging tax is filed on a quarterly basis by way of the Excise Tax on Lodging form which is due in the Auditor's office no later than the 20th day of the month following the quarter after which the tax is collected.

Are Bed and Breakfast or House/Room facilities required to collect Lodging Tax? 👇

Yes, all rents for lodging to transient guests are subject to the Carroll County Lodging Excise Tax Regulations.

Does each city within Cuyahoga County collect their own bed tax or does the County impose the only bed tax? 👇

The County recognizes that the Village of Carrollton are presently levying a lodging excise tax.

Is there a specific form to be used by the lodging establishment in determining the amount of tax to be paid to the County? How often is the tax paid to the County? 👇

The standard form includes the Excise Tax on Lodging and is required to be filled out by the lodging establishment on a quarterly basis, even if no tax is due for that quarter.

Where does a lodging establishment send their tax each quarter? 👇

Mail the original copy of the completed form with payment to:
Staci Brady, Carroll County Auditor
119 South Lisbon Street, Suite 203
Carrollton, OH 44615

To whom is the check made payable for the Lodging occupancy taxes? 👇

All revenues collected by any County office are to be made payable to the Carroll County Treasurer.