Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://tax.ohio.gov
Tax Breakdown
5.75%
State Sales Tax
3%
Lodging / TOT
Est. Total Tax Burden~11.75%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Transient lodging tax applies. Columbus has STR registration requirements. Lake Erie and Hocking Hills popular STR markets. Cincinnati and Cleveland have varying rules.
Major City Rules
3 cities tracked
Columbus
Moderate
STR registration required, zoning compliance
Cleveland
Moderate
Business license, some zone restrictions
Put-in-Bay (Lake Erie)
Host Friendly
Very active STR market, local permit
Housing Market Data — US Census ACS
ACS 5-Year 2022
5,251,209
Total Housing Units
8.8%
Vacancy Rate
66.8%
Owner-Occupied
33.2%
Renter-Occupied
61,806
Seasonal/Vacation Units
1.2%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.