Lodging Tax
This division of the Auditor's Office administers the county lodging tax — collecting and distributing receipts and auditing lodging establishments to ensure compliance.
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.
We encourage all users to register and pay through the online system. If there is an issue, an offline Lodging Tax Return form is available for reference and recordkeeping.
Why do establishments pay lodging tax?
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 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-fewer rooms), regardless of whether each room is accessible through its own key. The amendment includes establishments using Airbnb and other short-term or long-term lodging reservation platforms.
The tax collected from 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 contribute to supporting and promoting tourism in Fairfield County.
Who must file the lodging tax?
Every establishment (hotel, motel, bed and breakfast, Airbnb rental, house rental, room rental, etc.) kept, used, maintained, advertised, or held out to the public as a lodging establishment where sleeping accommodations are offered to transient guests.
When is the tax filed?
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.
Does each city within Fairfield County collect its own lodging tax, or does the County impose the only lodging tax?
Please contact the municipality where the establishment is located for information on reporting and remitting taxes under their ordinances.
Reach out to the appropriate township or city/village office to inquire about the jurisdiction's zoning rules and regulations for short-term rental operations.
How, as an operator, do I pay the lodging tax?
Credit cards / e-checks: through the Deckard online payment portal — Fairfield County, OH XCP Portal.
Physical check (mailed or brought in): physical check payments must first be recorded through the online payment portal, which provides a reference number to document on the check before submitting it to the Auditor's Office. The reference number is sent to the email used during registration. Make checks 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: cash brought into the office must first be recorded through the online portal. At this time the "cash" button is unavailable, so use the "check" option and save the emailed reference number to include when submitting payment.
Can I pay by e-check?
Yes. You can select e-check during checkout. In doing so, you authorize your bank to send the payment electronically to Fairfield County, Ohio.
I need to close my account. What do I do?
Please email Fairfield County at FCLodgingTax@fairfieldcountyohio.gov. Include the closure date and the reason you are closing the account.
How do I amend a return?
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
- The period you need to amend (e.g., Q1 2024 form due April 30)
- Whether you overpaid or underpaid on your original form
- A brief explanation of why the form needs to be amended
Once we receive this email, we will review your account and send further instructions.