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Lodging Occupancy Tax Department
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 Department.
The powers and duties of this department are defined by the Cuyahoga County Code of Regulations, which was revised in September, 2000. A copy of this Code of Regulations is attached to this Home Page. The Lodging Occupancy Tax Department has recently relocated to the second 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 the municipalities, the Convention & Visitor’s Bureau of Greater Cleveland and the Cleveland Cuyahoga County Port Authority.
In order to regulate the checks and balances for the above-mentioned County bed tax, the Lodging Occupancy Tax Department conducts countywide audits to approximately 133 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 a County bed tax?
As of January 1, 2011, the Bed Tax rate is 5.5%. This 5.5% Bed Tax rate is charged to every transient guest occupying a room or rooms with sleeping accommodations in a lodging establishment.
Who must file County bed taxes?
Every establishment 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, is required to file a monthly Occupancy Tax Return.
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.
Where is the County bed tax filed?
The County bed tax is filed in the Lodging Tax Department, 1219 Ontario Street, 2nd Floor, Cleveland, Ohio 44113. Checks are to be made payable to the County Treasurer.
Are Bed and Breakfast facilities required to collect Lodging Tax?
Bed and Breakfast facilities which have four or less rooms used for sleeping accommodation 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?
Cuyahoga County recognizes that the Cities of Beachwood, Bedford Heights, Brecksville, Broadview Heights, Brooklyn, Brookpark, Cleveland, East Cleveland, Euclid, Fairview Park, Garfield Heights, Independence, Lakewood, Mayfield Heights, Middleburg Heights, North Olmsted, Parma, Solon, Strongsville, Warrensville Heights and Westlake; and the Villages of Bratenahl, Chagrin Falls, Mayfield, North Randall, Oakwood and Orange; are presently levying their own respective 3% Hotel/Motel 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 standard form is entitled Lodging Occupancy Tax Return and is required to be filled out by the lodging establishment on a monthly basis. This form determines the amount of taxes due by the lodging establishment on a monthly basis.
Where does a lodging establishment send their tax each month?
The lodging establishment taxes are sent to: Cuyahoga County Fiscal Officer Lodging Occupancy Tax Department, 1219 Ontario Street, 2nd Floor, Cleveland, Ohio 44113.
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.