The Tax Stack: What You Owe
Taxation is one of the most commonly misunderstood aspects of Hocking Hills hosting. The total tax picture involves multiple jurisdictions, each with its own rate, filing schedule, and payment destination. Here’s the complete breakdown.
| Tax | Rate | Filed | Paid To |
|---|---|---|---|
| Hocking County bed tax | 3% | Monthly | County Treasurer |
| Township bed tax | 3% | Monthly | Township Fiscal Officer |
| Ohio state sales tax | 5.75% | Per schedule | Ohio Dept. of Taxation |
| Hocking County sales tax | 1.5% | Per schedule | Ohio Dept. of Taxation |
| Logan city lodging tax* | 7% | Monthly | City of Logan |
| Income tax | Varies | Annually | IRS + Ohio |
*Logan city lodging tax applies only to properties within Logan city limits.
Critical: Neither Airbnb, VRBO, nor any other booking platform remits Hocking County lodging taxes on your behalf. You are personally responsible for collecting the 6% bed tax from guests and filing monthly returns. Failure to do so results in penalties.
Hocking County Bed Tax (6%): Step by Step
Step 1: Register
Download the registration form from hocking.oh.gov/lodgingtax and email it to lodgingtax@hocking.oh.gov. Do this before you accept your first booking.
Step 2: Collect the Tax
Add 6% to every guest’s bill. The tax is charged to every transient guest for lodging stays of fewer than 30 consecutive days. The 6% rate is the maximum allowed under current Ohio law and cannot be increased without state legislative action.
Step 3: File Monthly
File using the Monthly Lodging Excise Tax Return form, available at hocking.oh.gov. The form does the calculations for you — enter your gross rental income in line one, and the form computes the amounts due.
Key filing rules:
- Due by the last day of the following month (e.g., January’s tax is due by February 28)
- Must be USPS postmarked (not metered mail) by the deadline, OR paid online, OR dropped off at the Lodging Tax Office
- You must file even in months with zero revenue — just submit the form with zeros
- Late penalty: 10% of tax due. Beyond 30 days late: up to 25%
Step 4: Pay Two Separate Entities
This is where many new hosts get tripped up. The county Lodging Tax Administrator does NOT collect for your township. You must send the township’s 3% share separately.
- County portion (3%): Pay online at hocking.oh.gov or mail to Lodging Tax Office, 93 West Hunter Street, Logan, OH 43138
- Township portion (3%): Mail separately to your township fiscal officer. Contact info is available at hocking.oh.gov/lodgingtax
New in 2026: Hocking County is launching a Single Point of Collection Portal. Starting May 1, seven participating townships (Falls, Good Hope, Green, Perry, Salt Creek, Starr, and Ward) will allow operators to file and pay both county and township lodging taxes in a single online transaction. The remaining four townships (Benton, Laurel, Marion, and Washington) are not participating at this time.
Ohio Sales Tax (7.25%)
Ohio imposes a combined sales tax rate of 7.25% in Hocking County (5.75% state + 1.5% county). You need an Ohio vendor’s license to collect and remit this tax, or you can file an affidavit affirming you have fewer than 5 STRs statewide.
Income Tax
All rental income is taxable. Airbnb is required to issue a 1099-K and report your gross earnings to the IRS if you exceed $600 in a calendar year. However, you can deduct many expenses against this income:
- Airbnb service fees
- Cleaning costs (supplies and services)
- Professional photography
- Furniture and equipment depreciation
- Portion of utilities (if applicable)
- Insurance premiums
- Maintenance and repairs
- Property management software
- Hot tub chemicals and maintenance
- Guest supplies (toiletries, coffee, etc.)
Get Professional Help
The multi-jurisdiction tax structure in Hocking Hills makes professional accounting assistance valuable for most operators. The peace of mind and potential tax savings typically far exceed the cost. Look for a CPA or accountant who specializes in short-term rentals or lodging businesses in the Hocking Hills area.
Key Contacts
Hocking County Lodging Tax Administrator: Josh Givens, 93 West Hunter Street, Logan, OH 43138. Phone: (740) 380-4100. Email: lodgingtax@hocking.oh.gov
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