Columbus > Auditor > Income Tax > Hotel Motel Excise Tax
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City of Columbus and Franklin County Facilities Authority Hotel-Motel Excise Tax

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  • Effective January 1, 1969 the City of Columbus implemented a 3% tax
    on the room rental incomeof hotels/motels located in Columbus, Ohio.
    The tax rate was increased to 4% effective September 1, 1980 and to
    6% effective September 1, 1985.

  • Beginning in October of 1988, the Franklin County Convention Facilities
    Authority (FCCFA) imposed a 4% county-wide tax rate which the City
    collects on its behalf and remits to the FCCFA.

  • Effective in January of 1989, the City relinquished its right to levy .9% of
    its previous 6% rate. The City’s tax rate then became 5.1% and the
    FCCFA’s rate became 4.9% within the City. Since January 1989
    the tax has been distributed thusly:

Tax Rate

% Share

Purpose Designated

1.68%

 

32.94%

 

General fund of the City

1.50% (1)

 

29.41%

 

The Columbus Convention and Visitors Bureau (Promoting the City)

1.50%



29.41%

 

Cultural Services / Community Enrichment

0.42%

 

8.24%

 

Emergency Human Services fund of the City

5.10%

 

100.00%

 

Total City rate/share

4.90%

 

100.00%

 

Franklin County Convention Facilities Authority within the City

10.00%

 

 

 

Total tax rate inside the City of Columbus

4%



100.00%

 

Franklin County Convention Facilities Authority outside the City

Source: City Auditor

(1)

By separate ordinances of Council the Columbus Convention and Visitor’s Bureau has,
in various years, received amounts greater then percentages indicated above would provide.