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

Columbus > Auditor > Income Tax > Excise Tax

Effective January 1, 1969 the City of Columbus implemented a 3% tax
on the room rental income of hotels/motels located in Columbus, Ohio.
The tax rate was increased to 4% effective September 1, 1980 and to
6% effective September 1, 1985.
Effective 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.
Effective October 2012, the City will transfer its 5.1% portion of tax
generated by the Hilton Downtown to the FCCFA.
As of January 2013, the tax has been distributed thusly:

Tax Rate	% Share	Purpose Designated
0.38% *	7.45%	General fund of the City
2.19% *	42.94%	The Columbus Convention and Visitors Bureau (Promoting the City)
1.59% *	31.18%	Cultural Services / Community Enrichment
0.51% *	10.00%	Emergency Human Services fund of the City
0.43% *	8.43%	Affordable Housing Trust
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
4.00%	100.00%	Franklin County Convention Facilities Authority outside the City

* The percentages of share for the 5.1% “purpose designated” funds are applied after the
distribution of the Hilton Downtown tax receipts of 5.1%.