The Critical Thing Most New Hosts Miss
Here’s the single most important tax fact for Hocking Hills hosts: neither Airbnb, Vrbo, nor any other booking platform is remitting lodging taxes on your behalf in Hocking County. This is stated directly on the Hocking County Lodging Tax Office website. Unlike some Ohio counties where Airbnb has agreements to collect and remit local taxes automatically, Hocking County is not one of them. You are personally responsible for collecting this tax from guests and remitting it to the county and your township.
Hocking County Lodging Tax: 6%
The Hocking County lodging tax is 6% of the total rental amount, split evenly: 3% goes to Hocking County, and 3% goes to the township where your property is located. This tax applies to all transient guests — stays of fewer than 30 consecutive days — at any establishment offering sleeping accommodations, including Airbnb and vacation rentals.
As of recent updates, lodging tax also applies to cleaning fees, pet fees, and additional bed fees. However, if your cleaning fee is billed by and paid to a third-party cleaning service directly, it is not taxable.
Filing and Payment
Lodging tax returns are due monthly, by the last day of the month following the month in which the tax was collected. This deadline holds regardless of weekends or holidays. Returns must be USPS postmarked (not metered mail) by the deadline, paid online through the county portal, or dropped off at the Lodging Tax Office.
You must file a return every month, even in months with zero rental activity — just submit the form with zeros. The county and township portions are paid separately: the county offers an online payment portal, but you must also remit the 3% township portion directly to your township’s fiscal officer.
Late Penalties
Late payment incurs a 10% penalty on the tax due. If payment is more than 30 days late, the penalty can increase to 25%. The county has been actively pursuing tax-delinquent operators in recent years, so compliance isn’t optional.
Registration
Before you begin hosting, you must register with the Hocking County Lodging Tax Office. Complete the registration form and email it to the county lodging tax office. Your registration number will be referenced on all monthly filings.
The Lodging Tax Office is located at the Hocking County Annex in Logan. General questions can be directed to (740) 380-4100.
City of Logan: Additional Obligations
If your property is within the city limits of Logan, you may have additional tax obligations. Logan adopted short-term rental regulations under Ordinance 54-2023, which includes licensing requirements, zoning restrictions (STRs are prohibited in R-1 districts), and a cap of 60 active STR licenses in R-2 and R-2-B districts. City lodging taxes must be reported monthly to the Logan Income Tax Department.
Ohio State Taxes
Ohio imposes a 6% state occupancy tax on transient lodging (stays under 30 days). This is collected in lieu of the standard Ohio sales tax. If your property offers five or more sleeping rooms, additional state sales tax rules may apply to the total amount charged including food and services.
Ohio also requires hosts to obtain a vendor’s license from the Ohio Department of Taxation. You can register online through the department’s website.
Federal Income Tax
Rental income from your Airbnb is reportable on your federal income tax return. Airbnb will issue a 1099 form if you earn above the IRS threshold. However, you can deduct many expenses associated with operating your rental: mortgage interest, property taxes, insurance, utilities, cleaning, supplies, maintenance, depreciation, and platform fees. Keep detailed records of every expense.
The 14-day rule: If you rent your property for 14 days or fewer per year and use it personally for more than 14 days, you generally do not need to report the rental income on your federal return. This is a narrow exemption that most active Hocking Hills hosts will not qualify for, but it’s worth knowing.
What Airbnb Does and Doesn’t Handle
In certain Ohio jurisdictions (Athens County, Cuyahoga County, City of Cincinnati, among others), Airbnb has agreements to collect and remit local lodging taxes automatically. Hocking County is not among them. The tax collection you see on Airbnb may cover the state occupancy tax depending on your setup, but it does not cover the 6% Hocking County lodging tax. Always verify what’s being collected by reviewing the tax line items on your guest receipts.
This guide provides general information and is not tax advice. Consult a tax professional familiar with Ohio short-term rental law for guidance specific to your situation.
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