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

  •  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.