Fairfield County Auditor
Lodging Tax
This division of the Fairfield County Auditor is responsible for the administration of the county lodging tax. The main functions include the collection and distribution of tax receipts and the conducting of audits of hotels and motels to ensure compliance with the tax regulations. The total county lodging tax is 4.5% and is distributed as follows:
- 3% (effective July 1981) is used primarily to support the Fairfield County Visitors and Convention Bureau, whose mission is to positively impact the Fairfield County area economy through tourism and travel.
Please contact Executive Director Jonett Haberfiled at director@visitfairfieldcounty.org for additional stakeholder information available to lodging owners.
*Lodging within Reynoldsburg will be exempt from paying the 3% towards the Visitors Bureau.
- 1.5% (effective September 1993) is used to support the Decorative Arts Center of Ohio, who also promotes what makes our county unique.
Please contact Executive Director Jason Crabill at crabill@decartsohio.gov for additional information about the museum and sponsored tourism events.
NOTE: Please check with the local taxing and zoning authority (city/village or township) for additional information related to lodging establishment rules/regulations specifically to the rental location. Fairfield County: Full list of city/village and townships.
We encourage all users to register and make their payments through the online system. However, if there is an issue, an offline form is attached for reference and recordkeeping purposes.
WHEN IS LODGING TAX DUE?
Lodging Tax payments are due the last day of the month following the quarter end. If there was no rental activity for the quarter, you are still required to submit the completed Lodging Tax form to show no amount is due.
January 1 – March 31
April 30th
April 1 – June 30
July 31st
July 1 - September 30
October 31st
October 1 - December 31
January 31st of the following calendar year
LODGING TAX FAQ’S
The Ohio Revised Code section 5739.08 permits local governments to levy a tax on lodging furnished to transient guests by hotels and motels within that local jurisdiction. The lodging tax (bed tax) is collected by the operators of hotels, motels, rooming houses, and other facilities providing lodging accommodations for transient guests.
In December 2021, the Commissioners amended the definition of a hotel to include ALL establishments that provide overnight accommodations to a paying guest (including the previously exempted five or less rooms), regardless of whether each room is accessible through its own key. The amendment includes establishments using Airbnb and other types of short-term or long-term lodging reservation platforms.
The tax collected from the establishment guests is remitted, by the property operator/owner, to Fairfield County on a quarterly basis for distribution. Lodging Tax is an equitable way to ensure all overnight guests are contributing to support and promote tourism in Fairfield County.
Every establishment (hotel, motel, bed and breakfast, Airbnb rental, house rental, room rental etc.) 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.
Lodging Tax payments are due the last day of the month following the quarter end. If there was no rental activity for the quarter, you are still required to submit the completed Lodging Tax form to show no amount is due.
Please contact the municipality where the establishment is located for information on reporting and remitting taxes under their ordinances.
Please reach out to the appropriate township or city/village office to inquire about the jurisdiction’s zoning rules/regulations on short-term rental operations.
CREDIT CARDS/E-CHECKS
Through the Deckard Online Payment Portal Fairfield County, OH | XCP Portal
PHYSICAL CHECK MAILED/BROUGHT IN
- Please note that physical check payments will first need to be recorded through the online payment portal, which in turn will provide to you a reference number that will need to be documented on the physical check before submitting to the Auditor’s office. This reference number will be received via the email address associated with the one used for the registration process. The check will be made payable to the Fairfield County Treasurer.
Mailing Address:
Fairfield County Auditor
Attn: Lodging Tax Collections
210 East Main Street, STE 206
Lancaster, OH 43130
CASH PAYMENTS
Please note that any cash payments that are brought into the office will first need to be recorded through the online payment portal. At this time, the 'cash' button is not available, but Deckard has advised utilizing the 'check' option and as with a physical check, save the reference number that is emailed to the email associated with the user account. This will need to be included when submitting to the Auditor's Office.
Yes! You can select your e-check during checkout. In doing so, you authorize your bank to send the payment electronically to Fairfield County, Ohio.
Please email Fairfield County at FCLodgingTax@fairfieldcountyohio.gov. Please include the closure date and the reason you are closing the account.
Please email FCLodgingTax@fairfieldcountyohio.gov letting us know you need to file an amended return. In the email please include:
- What tax the amendment is for, along with your six-digit license/account number and owner’s name.
- Period you need to amend (i.e., Q1 2024 form due April 30th)
- If you overpaid or underpaid your original form.
- Brief explanation as to why the form needs to be amended.
- Once we receive this email, we will review your account and send you further instructions.
Our New Online Portal Is Live. Please register as a new user to make payments