Lodging Tax


The County Auditor is responsible for the administration of the county lodging excise tax. The main functions include the collection and distribution of tax receipts.  The total county lodging tax is 7% and is distributed as follows:
 
  • 3% is returned to the municipal corporations and unincorporated areas in the county that have hotels but do not levy a separate lodging tax.
  • 3% is distributed to the Clermont County Convention and Visitor Bureau, whose mission is to positively impact the Clermont County economy through convention, trade show, and visitor expenditures.
  • 1% is for the construction, improvement, or maintenance of a professional sports facility that will be located on properties located in Clermont County, Ohio

 

 

 

Frequently Asked Questions


 

What is the lodging tax?

  • The lodging tax is charged to every transient guest occupying a room or rooms with sleeping accommodations in a lodging establishment.

 

Who pays the lodging tax?

  • Hotel/motel and bed and breakfast (with at least five rooms) operators are to include the tax on guest bills. If the operators do not collect the tax from guests the operators are responsible for paying the lodging tax.

 

What is definition of a hotel?

  • A hotel is a place where five or more sleeping accommodations are offered to guests, even if the rooms are in separate structures. If a hotel has less than five rooms, the county lodging tax does not apply

 

Are bed and breakfast facilities required to collect lodging tax?

  • If a bed and breakfast facility has at least five rooms that are being rented to guests the facility must apply the lodging tax to guests' bills.

 

Do cities or townships within Clermont County collect their own lodging tax or does the County imposes the only lodging tax?

  • The city of Milford, and Miami Township are presently levying & collecting their own lodging tax.
  • Union and Batavia Townships levy the tax, but it is collected by the Auditor and distributed to them

 

When is the tax due?

  • The tax is due IN THE AUDITORS OFFICE by the last day of the month following the month for which the return is made.

 

Where should a lodging establishment mail its payment and tax return?

  • Check’s made payable to the “Clermont County Treasurer” should be mailed to the following address:
Clermont County Auditor
Attn: Hotel Lodging Tax
101 East Main St
Batavia, OH 45103