LODGING TAX: No. 17 (2008) June 12, 2008 ...

Tax Analysis Division 30 E Broad St, 22nd Floor

Columbus, Ohio 43215

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LODGING TAX: Amounts Collected by Local Governments, Calendar Year 2006

Table S-4 No. 17 (2008) June 12, 2008

The Ohio Revised Code permits local governments to levy a tax on lodging furnished to transient guests by hotels and motels within that local jurisdiction. Municipalities or townships may levy a lodging tax of up to 3.0 percent, plus an additional tax of up to 3.0 percent if they are not located (wholly or partly) in a county that has not levied a lodging tax. Counties may levy a lodging tax of up to 3.0 percent, but may not levy such a tax in any municipality or township that has already levied the additional lodging tax.

In addition, Ohio law permitted the enactment of several special lodging tax levies to fund designated purposes or projects (see Lodging Tax chapter in "A Brief Summary of State and Local Taxes in Ohio" for more information on special levies).

The maximum combined tax rate permitted in most locations is 6.00 percent. However, due to the enactment of special lodging taxes, in some counties the maximum combined tax rate exceeds 6.00 percent. These counties and the highest combined tax rates (as of December 31, 2006) are: Ashtabula (8.00%), Cuyahoga (7.50%), Fairfield (7.50%), Franklin (10.00%), Guernsey (9.00%), Hamilton (10.50%), Lucas (8.00%), Muskingum (8.00%), Ross (7.25%), Summit (7.50%), Trumbull (7.00%).

For most municipalities and townships, revenue from the lodging tax goes to the general revenue fund. However, for municipalities or townships that levy the additional tax of up to 3.0 percent, at least 50 percent of the revenues from the additional tax are provided to the county and the remainder goes to the municipal or township general fund. To those municipalities and townships within the county that do not levy a lodging tax, counties are required to return a uniform percentage (not to exceed 33 1/3 percent) of the revenue from the county lodging tax generated within such municipalities or townships. The remainder of the revenue is deposited in a separate fund to be used for county convention and visitors' bureau expenses.

Including the 12 localities that did not report calendar year 2006 lodging tax data, 61 counties, 130 townships and 174 municipalities (134 cities and 40 villages) are shown in this table as having a lodging tax; a total of 365 localities. Approximately 80.50 percent of the lodging taxes reported were at a 3.00 percent rate.

For jurisdictions that produced revenue, lodging tax collections for calendar year 2006 ranged from $15 in Tuscarawas Township (Stark County) to $15,872,258 for the Franklin County CFA. Incorporating prior year's data for those localities that did not respond, it is estimated that the statewide total was $122,454,939. Thirty-nine localities with a lodging tax reported no revenue for calendar year 2006.

Table S-4 No. 17 (2008) June 12, 2008

LODGING TAX:

Amounts Collected by Local

Governments, Calendar Year 2006

County

Local Government Jurisdiction (1)

Statewide Total

Adams

(a) Adams County

Allen

(a) Allen County (c) Lima (d) Bluffton (t) American (t) Bath (t) Perry

Ashland

(a) Ashland County (c) Ashland (d) Loudonville (t) Green (t) Hanover (t) Montgomery

Ashtabula

(a) Ashtabula County (c) Conneaut (d) Geneva-on-the-Lake (t) Austinburg (t) Harpersfield (t) Saybrook

Athens

(a) Athens County (c) Athens (c) Nelsonville

Auglaize

(a) Auglaize County

Belmont

(a) Belmont County (t) Richland (t) Union

Brown

(a) Brown County (d) Aberdeen (d) Mount Orab

2006 Collections

By Tax

Total Within

District

Each County

$122,454,939

$40,376

394,053 94,277 28,121 13,792 85,485

184,062

222,234 6,232

24,740 55,053 32,603 98,898

525,417 14,226 91,700 38,893 13,954

110,848

205,449 187,992

12,179

95,801

312,133 305,182

329

7,503 13,351 37,478

40,376

799,788

439,760

795,039 405,620

95,801 617,645

Tax Rate

3.00 %

3.00 3.00 3.00 3.00 3.00 3.00

3.00 3.00 3.00 3.00 3.00 3.00

5.00 (2) 2.00 3.00 3.00 3.00 3.00

3.00 3.00 3.00

3.00

3.00 3.00 3.00

3.00 2.00 6.00

County Butler

Carroll Champaign Clark Clermont Clinton

Columbiana

Coshocton Crawford Cuyahoga

Local Government Jurisdiction (1)

(a) Butler County (c) Hamilton (c) Middletown (c) Oxford (d) Monroe (t) Oxford (t) West Chester (Union)

(a) Carroll County (d) Carrollton (t) Monroe

(a) Champaign County (d) North Lewisburg (t) Urbana

(c) Springfield (t) Springfield

(a) Clermont County (c) Milford (t) Miami (t) Union

(a) Clinton County (c) Wilmington (t) Liberty (t) Vernon (t) Washington

(c) East Liverpool (c) Salem (d) Lisbon (t) Elkrun (t) Madison (t) St. Clair

(a) Coshocton County (c) Coshocton (t) Pike

(c) Bucyrus (t) Holmes

(a) Cuyahoga County (c) Beachwood (c) Bedford Heights (c) Broadview Heights (c) Brook Park (c) Brooklyn (c) Cleveland (c) Euclid

-2-

2006 Collections

By Tax

Total Within

District

Each County

$743,002 86,907

202,421 325,515

81,455 969

617,291

83,464 17,074 64,623

30,272 0 (3)

4,055

635,038 134,500

495,037 56,418 50,784

339,870

180,961 95,914 81,764 7,529 1,447

40,432 10,967

0 (3) 0 (3) 0 (3) 60,159

75,784 59,423

43

38,045 0 (3)

12,634,377 (4) 738,839 18,894 8,480 154,388 37,412

4,350,890 14,795

$2,057,560 165,161 34,327 769,538 942,109

367,614

111,558 135,250

38,045

Tax Rate

3.00 % 6.00 3.00 6.00 3.00 2.00 3.00

3.00 3.00 3.00

3.00 3.00 3.00

6.00 6.00

3.00 3.00 3.00 2.00

3.00 3.00 3.00 3.00 3.00

3.00 6.00 6.00 3.00 6.00 6.00

3.00 3.00 3.00

3.00 3.00

4.50 3.00 3.00 3.00 3.00 3.00 3.00 5.00

County Cuyahoga

(con't)

Darke Defiance Delaware Erie

Fairfield Fayette

-3-

Local Government Jurisdiction (1)

(c) Fairview Park (c) Garfield Heights (c) Independence (c) Lyndhurst (c) Maple Heights (c) Mayfield Heights (c) Middleburg Heights (c) North Olmsted (c) Solon (c) Strongsville (c) Warrensville Heights (c) Westlake (d) Mayfield (d) Oakwood (d) Orange

(a) Darke County (c) Greenville (d) Versailles

(c) Defiance

(a) Delaware County (c) Delaware (t) Berkshire (t) Orange

(a) Erie County (c) Huron (c) Sandusky (c) Vermilion (t) Groton (t) Huron (t) Margaretta (t) Milan (t) Perkins (t) Vermilion

(a) Fairfield County (c) Lancaster (c) Pickerington (t) Violet

(a) Fayette County (c) Washington Courthouse (d) Jeffersonville (d) Octa (t) Jefferson (t) Union

2006 Collections

By Tax

Total Within

District

Each County

$19,329 10,482

990,036 0 (3) 0 NR (3)

22,783 470,099 302,095 227,333 171,339

21,542 428,890

43,796 23,649 345,310

68,207 62,588

8,018

184,011

195,333 73,368 94,693 39,142

1,853,851 14,881

1,042,220 560 0 (3)

713,775 4,175

111,136 799,533

40,468

369,552 (5) 122,924 111,536

0 (3)

211,961 11,611 6,123 30,479 2,123 0 (3)

$21,034,758 138,813 184,011 402,537

4,580,598 604,011

262,297

Tax Rate

3.00 % 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00

3.00 3.00 3.00

6.00

3.00 3.00 3.00 3.00

2.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00

4.50 3.00 3.00 3.00

3.00 3.00 3.00 3.00 3.00 3.00

County Franklin Franklin

(con't)

Fulton Gallia Geauga Greene Guernsey Hamilton

Hancock

Local Government Jurisdiction (1)

(a) Franklin County CFA (c) Columbus (c) Dublin (c) Gahanna (c) Grandview Heights (c) Grove City (c) Hilliard (c) Reynoldsburg (c) Upper Arlington (c) Westerville (c) Whitehall (c) Worthington (d) Canal Winchester (d) Groveport (d) Obetz (t) Franklin (t) Prairie

(t) Dover (t) Pike

(a) Gallia County (c) Gallipolis

(a) Geauga County (t) Newbury

(a) Greene County (c) Beavercreek (c) Fairborn (c) Xenia (t) Bath

(a) Guernsey County (t) Jefferson (t) Wills

(a) Hamilton County (c) Blue Ash (c) Cincinnati (c) Forest Park (c) Harrison (c) Sharonville (c) Springdale (d) Lockland (t) Green (t) Symmes

(a) Hancock County (c) Findlay (t) Allen

-4-

2006 Collections

By Tax

Total Within

District

Each County

$15,872,258 13,947,736 2,307,760 419,589 8,339 NR 689,930 380,716 144,420 0 (3) 78,865 107,469 159,996 49,629 1,100 29,085 2,011 48,890

71,097 0 (3)

133,898 56,326

59,442 33,500

802,594 173,907 454,120

59,040 85,485

538,151 100,705

2,620

10,468,487 (8) 851,405

2,998,930 96,471 73,122

925,706 132,936

0 (3) 22,407 41,972

390,012 351,667

0 (3)

(6)

$34,247,792 71,097

190,223 92,942

1,575,146 641,475

15,611,436 741,679

Tax Rate

4.90 % 5.10 6.00 6.00 6.00 6.00 6.00 4.00 6.00 6.00 6.00 6.00 6.00 4.00 3.00 3.00 3.00

3.00 3.00

3.00 3.00

3.00 3.00

3.00 3.00 3.00 3.00 3.00

6.00 (7) 3.00 3.00

6.50 3.00 4.00 3.00 3.00 3.00 3.00 3.00 2.00 3.00

3.00 3.00 3.00

County Hardin Harrison Henry Highland Hocking

Holmes

Huron Jackson Jefferson Knox Lake

Lawrence

Local Government Jurisdiction (1)

(a) Hardin County (c) Kenton

(a) Harrison County

(c) Napoleon

(a) Highland County (c) Hillsboro

(a) Hocking County (c) Logan (t) Benton (t) Falls (t) Good Hope (t) Green (t) Laurel (t) Marion (t) Perry (t) Salt Creek (t) Washington

(a) Holmes County (d) Millersburg (t) Berlin (t) Clark (t) Paint (t) Walnut Creek

(c) Bellevue (c) Willard

(c) Jackson

(c) Steubenville (d) Wintersville

(a) Knox County (c) Mount Vernon

(a) Lake County (c) Eastlake (c) Mentor (c) Wickliffe (c) Willoughby (t) Concord (t) Leroy

(a) Lawrence County (t) Perry

-5-

2006 Collections

By Tax

Total Within

District

Each County

Tax Rate

$18,508 16,795

5,095

94,538

38,900 0 (3)

443,405 15,194 94,745 NR

106,371 10,660 NR 5,616 98,621 34,231 21,502 5,900 47,847

360,197 38,964

171,405 15,373 6,597 65,455

14,469 6,923

105,172

227,010 0 (3)

135,096 97,520

852,201 82,029

254,265 127,932 234,717 133,910

0 (3)

34,658 7,039

$35,302 5,095

94,538 38,900

884,092

657,992 21,392

105,172 227,010 232,616

1,685,054 41,697

3.00 % 3.00

3.00

6.00

3.00 7.00

3.00 1.50 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00

3.00 3.00 3.00 3.00 3.00 3.00

3.00 1.00

6.00

6.00 3.00

3.00 3.00

3.00 3.00 3.00 3.00 3.00 3.00 3.00

3.00 1.00

County Licking Logan Lorain Lorain

(con't) Lucas

Madison Mahoning

Marion Medina

Mercer Miami

Local Government Jurisdiction (1)

(a) Licking County (c) Heath (d) Buckeye Lake

(a) Logan County (c) Bellefontaine

(a) Lorain County (c) Amherst (c) Avon (c) Elyria (c) North Ridgeville (c) Oberlin (d) Sheffield

(a) Lucas County (c) Maumee (t) Jerusalem (t) Monclova (t) Springfield (t) Swanton

(t) Pleasant

(a) Mahoning County (d) Sebring (t) Austintown (t) Beaver (t) Boardman (t) Canfield

(a) Marion County (t) Claridon (t) Marion

(a) Medina County (c) Wadsworth (d) Chippewa Lake (d) Seville (t) Harrisville (t) Medina (t) Montville (t) Westfield

(a) Mercer County

(a) Miami County (c) Piqua (c) Tipp City (c) Troy

-6-

2006 Collections

By Tax

Total Within

District

Each County

$338,647 117,470 18,316

55,029 57,696

406,231 43,901 48,861

258,986 20,197 45,190 0 (3)

3,970,347 455,616 119,628 50,899 290,159 0 (3)

577 NR

597,449 3,355

198,130 79,157

280,929 NR 48,766

152,662 20,306

130,500

287,312 92,782 231 38,413 2,224 83,465 48,782 11,814

63,294

310,851 79,279 31,944

207,227

$474,433 112,724

823,366

4,886,649 577

1,207,785 303,468

565,023 63,294

629,302

Tax Rate

3.00 % 3.00 3.00

3.00 3.00

3.00 3.00 3.00 3.00 3.00 3.00 3.00

8.00 (9) 3.00 3.00 3.00 3.00 3.00

3.00

3.00 3.00 3.00 3.00 3.00 3.00

3.00 3.00 3.00

3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00

3.00

3.00 3.00 3.00 3.00

-7-

County

Local Government Jurisdiction (1)

2006 Collections

By Tax

Total Within

District

Each County

Montgomery

(a) Montgomery County (c) Dayton (c) Englewood (c) Huber Heights (c) Miamisburg (c) Moraine (c) Riverside (c) Vandalia (c) West Carrollton (d) Brookville (t) Butler (t) Miami

Morrow

(t) Chester (t) Franklin

Muskingum

Muskingum County CFA (a) Muskingum County (t) Perry

Ottawa

(a) Ottawa County (c) Port Clinton (d) Marblehead

Paulding

(d) Paulding

Perry

(a) Perry County

Pickaway

(c) Circleville (t) Circleville (t) Monroe (t) Pickaway

Pike

(a) Pike County

(d) Piketon

Portage

(c) Aurora (c) Kent (c) Streetsboro (t) Brimfield (t) Edinburg (t) Mantua (t) Shalersville

Preble

(t) Israel (t) Jefferson (t) Monroe

Richland

(a) Richland County (c) Mansfield (c) Shelby (d) Bellville

$2,409,588 617,963 154,531 133,123 225,103 82,028 25,605 78,316 0 (3) 32,077 492,150 310,494

11,861 NR 6,956

NR

275,118 26,040

545,900 125,560

42,747

0 (3)

0 (3)

87,687 27,256 142,522

6,159

67,292 24,596

231,866 5,399

448,965 257,126

0 0 0

NR NR (3) (3) (3)

77,493 28,617

2,516

414,516 186,385

2,306 94,822

$4,560,978 18,817

301,157 714,206

0 0

263,624 91,888

943,357 108,627

Tax Rate

3.00 % 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00

3.00 3.00

4.00 3.00 (10) 1.00

3.00 3.00 3.00

0.50

3.00

6.00 6.00 6.00 6.00

3.00 3.00

6.00 6.00 6.00 6.00 3.00 3.00 3.00

3.00 3.00 3.00

3.00 3.00 3.00 3.00

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