오하이오 주에서 에어비앤비가 수금하여 관할 세무 당국에 납부하는 숙박세에 대한 안내

Athens County

Guests who book Airbnb listings that are located in Athens County, OH will pay the following tax as part of their reservation:

• Lodging Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Athens Hotel/Lodging website.

Cuyahoga County

Guests who book Airbnb listings that are located in Cuyahoga County, OH will pay the following taxes as part of their reservation:

• County Bed Tax: 6.5% of the listing price including any cleaning fees for 29 nights and shorter. For detailed information, please visit Cuyahoga County's FAQ page.

Cincinnati

Guests who book Airbnb listings that are located in the City of Cincinnati, OH will pay the following taxes as part of their reservation:

• Short Term Rental Excise Tax: 7% of the listing price including any cleaning fees for reservations 29 nights and shorter. This tax applies to Short Term Rentals only. For detailed information, please visit the Cincinnati Short Term Rental website.

Cleveland

Guests who book Airbnb listings that are located in Cleveland, OH will pay the following taxes as part of their reservation:

• Cleveland Transient Occupancy Tax: 3% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, visit the City of Cleveland website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.