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 is 6.5% and is distributed as follows:
3% is used primarily to support the Cincinnati USA 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% (effective December 1, 2002) is earmarked to the renovation and expansion of downtown Cincinnati's Duke Energy Convention Center and the Sharonville Convention Center , and other capital projects that will drive increased tourism.