Lodging Tax

The excise tax is imposed on each transaction by which lodging is or is to be furnished by a hotel/motel to transient guests.

Every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which five (5) or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures. If the operators do not collect the tax from guests, the operators are responsible for paying the lodging tax.

The Delaware County lodging tax rate is 6%, except that the Delaware County lodging tax rate is 3% in areas within the City of Columbus corporation limits.

If a bed and breakfast facility has at least five (5) rooms that are being rented to guests the facility must apply the lodging tax to guests’ bills.

The lodging tax is filed on a monthly basis by way of a Monthly Return of Hotel/Motel Tax form which is due to the County no later than the 23^rd of the following month. (Monthly Return of Hotel-Motel Tax Form)

All information and correspondence should be addressed to:

Delaware County Commissioners
Attn: Fiscal Services
91 North Sandusky Street
Delaware, OH 43015 

Checks are made payable to the Delaware County Commissioners.

Failing to report tax or paying after the due date could result in penalties and interest being charged.

Yes, the County will review records to determine if the proper amount of tax has been calculated and remitted. Your records are to be open to inspection by the County during regular business hours.  

The tax does not apply to transactions for lodging furnished to representatives of the United States federal government which are paid directly by the federal government. Such transactions will qualify as exempt by filing a certificate of exemptions together with the bill, statement, or invoice and copies of any checks received in payment.

Other agencies (Ohio schools, Ohio government agencies, churches, etc.) may be exempt from Ohio sales tax, but they are NOT exempt from paying the Delaware County lodging tax.

For each qualified stay, the establishment must complete a Certificate of Exemption to accompany all filings where an exemption is listed. A photocopy should be retained by the establishment for their own files. (Hotel Tax Exemption Certificate)

Within thirty (30) days after commencing business each hotel providing lodging to transient guests shall register said hotel with the County Administrator or the County Administrator’s designee and obtain from the County a “Transient Occupancy Registration Certificate” to be at all times posted in a conspicuous place on the premises. (Hotel Application Form)

If a vendor liable for the tax sells the vendor’s business or quits the business, the taxes, interest, and penalties imposed on taxable rents made prior to that time shall become due and payable immediately, and such person shall make a final return within fifteen (15) days after the date of selling or quitting the business. The vendor’s successor shall withhold a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the former vendor produces a receipt from the County showing the taxes, interest, and penalties have been paid, or a certificate indicating that no taxes are due. If the purchaser or successor of the business fails to withhold purchase money, said purchaser or successor shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid during the operation of the business by the former owner.

If the hotel/motel will be closed for any reason and not collecting rent (i.e., natural disaster, renovation), please notify the Fiscal Office of the Delaware County Board of Commissioners.

The burden of proof rests upon each vendor to show what part, if any, of the vendor’s gross receipts from hotel/motel room rents are not taxable, and for such purpose each vendor shall maintain and keep complete and accurate records of rents, together with a record of the tax collected thereon, which shall include:

• Primary records such as all guest or rent registers, rent invoices, statements or bills, rent payments and/or refunds thereon, room rate sheets or cards of prices per day of each room as required by section 3731.16 of the Revised Code, receipts of taxes collected, copies of the appropriate schedule of Federal income tax returns, Ohio sales tax returns, and tax returns to local subdivisions having a hotel lodging excise tax identical or substantially similar to the tax imposed hereby, as filed by the vendor, exemption certificates, tax payment receipts, cash register tapes, and all other pertinent documents; and
• Secondary records such as bank deposit receipts and day books, journals, or any other records in which accumulated data by the vendor, which must be supported by complete detailed records from which such data was accumulated.
• Guest or rent invoices, statements or bills, and cash register tapes for taxable rents must have the total taxable rent and the tax charged and/or collected separately stated thereon, which amounts are to be accumulated and recorded in a secondary record.
• Rent invoices, statements or bills must all clearly show the length of stay, in terms of consecutive days, for each guest.
• All records are to be kept for at least four (4) years.