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Lodging Occupancy Tax Department

The Lodging Tax Office address:

Lodging Tax Office
Cuyahoga County Fiscal Office
2079 East Ninth St., 3rd Floor 121-E
Cleveland, OH 44115
The County Fiscal Officer acts as an agent for Cuyahoga County with respect to the collection and disposition of the Cuyahoga County excise tax on lodging of transient guests. The department that handles these varied duties and responsibilities is the Lodging Occupancy Tax Office.
 

The powers and duties of this department are defined by the Cuyahoga County Code of Regulations. A copy of this Code of Regulations is attached to this Home Page. The Lodging Occupancy Tax Office is located on the third floor of the Cuyahoga County Fiscal Office. All general questions or concerns can easily be directed and/or handled by calling at (216) 698-2540.

The main purpose of this department is to collect the 5.5% County bed tax which will then be disbursed to Medical Mart, Municipalities, and Destination Cleveland.

In order to regulate the checks and balances for the above-mentioned County bed tax, the Lodging Occupancy Tax Office conducts countywide audits to approximately 143 current establishments. Our services are often called upon to answer questions regarding the most accurate ways to monitor the tax responsibilities at these establishments.


Forms & Regulations

Frequently Asked Questions

What is the County bed tax?

The Bed Tax rate is 5.5%. It is charged to every transient guest for lodging.

Who must file County bed taxes?

Every establishment (hotel, motel, bed and breakfast, airbnb rental, house rental, room rental etc.) kept, used, maintained, advertised, or held out to the public to be used as a lodging establishment where sleeping accommodations are offered to transient guests.

When is the County bed tax filed?

The County bed tax is filed on a monthly basis by way of an Occupancy Tax Return form which is due in the Lodging Tax Department no later than the 21st day of the month after which the tax is collected. This must be USPS postmarked (NOT METERED) on or before the 21st of each month to be considered timely no exceptions for holidays or weekends.


Are Bed and Breakfast or House/Room facilities required to collect Lodging Tax?

Yes, all rents for lodging to transient guests are subject to the Cuyahoga County Bed Tax Regulations.

Does each city within Cuyahoga County collect their own bed tax or does the County impose the only bed tax?

The County recognizes that the Cities of Cleveland, Beachwood, Bedford Heights, Broadview Heights, Brooklyn, Brook Park, Euclid, Fairview Park, Independence, Maple Heights, Mayfield Heights, Middleburg Heights, North Olmsted, Rocky River, Solon, Strongsville, Warrensville Heights, and Westlake; and the Villages of Mayfield, Oakwood, and Orange are presently levying a hotel lodging excise tax.

Is there a specific form to be used by the Lodging establishment in determining the amount of tax to be paid to the County? How often is the tax paid to the County?

The The standard form includes the Lodging Occupancy Tax Return and the Tax Exemption Report and is required to be filled out by the lodging establishment on a monthly basis.


Where does a lodging establishment send their tax each month?

Lodging Tax Office

Cuyahoga County Fiscal Office
2079 East Ninth St., 3rd Floor 121-E
Cleveland, OH 44115
Ph# 216-698-2540
Fax# 216-443-8190

To whom is the check made payable for the Lodging occupancy taxes?

All revenues collected by any County office are to be made payable to the County Treasurer.