Lodging Tax Frequently Asked Questions
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What is the Hocking County Lodging Tax?
The Hocking County Lodging Tax is an excise tax imposed on the cost of lodging for transient guests in Hocking County, Ohio. It applies to stays of less than 30 consecutive days at establishments such as hotels, motels, bed and breakfasts, Airbnb, house rentals, room rentals, and any other facilities offering sleeping accommodations to temporary visitors.
What is the tax rate in Hocking County and where does it go?
The combined tax rate in Hocking County is 6%. 3% is levied by the township in which the overnight stay occurs, to be used in that township for general purposes.
3% is levied and collected by the County. By state law, the County may only retain enough to properly administer the tax. As a result, 95% of the 3% is remitted to the Hocking Hills Tourism Association for the purposes of promoting tourism in Hocking County.
Do any other taxes go to the Hocking Hills Tourism Association?
No. No other taxes go to the Hocking Hills Tourism Association, including property tax and sales tax, which are the other two principal county taxes.
Can the 3% that is remitted to the Hocking Hills Tourism Association be changed, reduced, or diverted to other purposes?
No. Under Ohio law, this 3% (less the amount retained for administering the tax) must be sent to a Convention and Visitor’s Bureau, which in Hocking County is called the Hocking Hills Tourism Association, for the purposes of promoting tourism in Hocking County.
Can the Hocking County Commissioners add an additional lodging tax to be used for other county purposes?
No. Under current state law, the 6% currently in effect is the maximum rate that can be charged.
Have the County Commissioners proposed increasing the Hocking County Lodging Tax?
No. Under Ohio Law, the lodging tax cannot be increased beyond what is already on the books in Hocking County. Any additional lodging taxes or changes to the existing tax structure must be changed by the state legislature.
Are there discussions in the state legislature regarding the lodging tax?
At present, the Commissioners are aware of several ideas that have been drafted as proposed amendments to the state Operating Budget.