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Hotel/Motel 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 Hotel/Motel 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 Hotel/Motel Occupancy Tax Department has recently relocated to the third floor of the Courthouse Square Building, Room 330. All general questions or concerns can easily be directed and/or handled by calling at (216) 698-2541.
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 Hotel/Motel Occupancy Tax Department conducts countywide audits to approximately 140 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 hotel/motel.
Who must file County bed taxes?
Every establishment kept, used, maintained, advertised, or held out to the public to be used as a hotel/motel 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 Hotel/Motel Tax Department no later than the 21st day of the month after which the tax is collected.
Where is the County bed tax filed?
The County bed tax is filed in the Hotel/Motel Tax Department, 310 West Lakeside Ave., Room 330, Cleveland, Ohio 44113. Checks are to be made payable to the County Treasurer.
Are Bed and Breakfast facilities required to collect Hotel/Motel Bed 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 Hotel/Motel 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 Hotel/Motel Occupancy Tax Return and is required to be filled out by the Hotel/Motel on a monthly basis. This form determines the amount of taxes due by the Hotel/Motel on a monthly basis.
Where does a Hotel/Motel send their tax each month?
The Hotel/Motel taxes are sent to: Cuyahoga County Fiscal Officer Hotel/Motel Occupancy Tax Department, 310 Lakeside Ave., Room 310, Cleveland, Ohio 44113
To whom is the check made payable for the Hotel/Motel occupancy taxes?
All revenues collected by any County office are to be made payable to the County Treasurer.