Short-Term Rental Regulations in Ohio

State Overview
No statewide STR preemption currently in force. Bills SB 104 and HB 563 (136th General Assembly, 2025-2026) would bar local bans/zoning restrictions on STRs, but both remain pending in committee as of mid-2026 and have not been enacted; local governments retain full regulatory authority. The state imposes a 5.75% State Sales Tax in addition to any local taxes.

Cities in Ohio

City Permit Tax Rate Day Limit Primary Res.
Cincinnati ✓ Required 7% No limit No
Columbus ✓ Required 13.1% No limit Varies
Hocking Hills Not required 13.25% No limit No

Ohio's STR Landscape

Ohio does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 5.75% State Sales Tax in addition to local taxes.

Regulation varies significantly across cities. Some cities (Columbus) require primary residence, while others (Cincinnati, Hocking Hills) allow non-owner-occupied rentals. Tax rates vary from 7% to 13.25%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city