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Departments under Administration

Hotel Lodging Tax

This division is responsible for the administration of the county lodging excise 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 was  increased from 3% to 6.5% effective December 1, 2002 and is  distributed as follows:

3%  Used mainly to support the Greater Cincinnati Convention and Visitors Bureau, whose mission is to positively impact the Greater Cincinnati Area economy through convention, trade show, and visitor expenditures. The remainder of this portion of the tax is returned to the municipal corporations and unincorporated areas in the county that have hotels but do not levy a separate lodging tax.

3.5% This portion of the tax was effective December 1, 2002 and has been used for the renovation and expansion of the downtown Cincinnati Convention Center and possibly an expansion of the Sharonville Convention Center. For an update on the expansion and construction of the downtown Cincinnati Convention Center please click here.

This division annually hires a Budget & Research Intern to assist from April-September in conducting audits of County hotels and motels. If interested in this position, or for additional information, please contact our office.

For a Quarterly Tax Return Form
Click Here

For a Tax Exempt Form
Click Here