Hocking Hills Short-Term Rental Regulations

Last verified: 2026-07-03
TL;DR
Hocking Hills does not require a specific STR permit. Combined tax rate is 13.25% (7.25% state + 6% county). No annual day limit.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✗ Not required
Primary Residence ✗ Not required
Annual Day Limit No limit
Tax Rate 13.25% (7.25% state + 6% county)
Max Penalty 25% of tax due (plus accrued statutory interest under ORC 5703.47)
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Hocking Hills does not require a specific STR permit at this time. Check with local government for any zoning or business license requirements.

Tax Obligations

TaxRateAuthority
Ohio State & Hocking County Sales Tax (combined) 7.25% State of Ohio
Hocking County Lodging Excise Tax 3% Hocking County
Local Township Lodging Excise Tax 3% Hocking County (township)

Combined rate: 13.25% of gross rental income.

Collection: The operator (vendor) collects the tax from the transient guest at the time of the transaction and remits it monthly to the Hocking County Lodging Tax Administrator; the county's 3% portion is paid to the County Treasurer, while the matching 3% township portion must be calculated on the same return but remitted separately and directly to the applicable township (the county does not forward the township's share).

Filing: Monthly

Rental Limits

Hocking Hills does not impose an annual cap on the number of nights you can rent.

Zoning & Restrictions

Insurance & Safety

Insurance

Hocking Hills does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Penalties for Non-Compliance

Compliance Checklist

Follow these steps to legally operate a short-term rental in Hocking Hills:

  1. Register for tax accounts. Set up lodging tax accounts with Hocking County Lodging Tax Office.
  2. Collect and remit taxes. 13.25% on all bookings.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Hocking Hills?
Hocking Hills does not require a dedicated short-term rental permit, but you must register for and remit applicable lodging taxes. Confirm local zoning rules still allow short-term rentals at your property before listing.
Does Hocking Hills require a short-term rental to be your primary residence?
No. Hocking Hills does not impose a primary-residence requirement, so non-owner-occupied rentals are allowed.
How many days a year can you short-term rent in Hocking Hills?
Hocking Hills does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.
What taxes do you pay on a short-term rental in Hocking Hills?
Short-term rental stays in Hocking Hills are subject to a combined 13.25% in lodging taxes. This combines 7.25% Ohio State & Hocking County Sales Tax (combined) + 3% Hocking County Lodging Excise Tax + 3% Local Township Lodging Excise Tax. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.

Official Sources

  1. Lodging Tax | Hocking County
  2. Frequently Asked Questions | Hocking County (Lodging Tax)
  3. Hocking County Lodging Excise Tax, Code of Regulations (Enacted Dec 31, 2015; Amended Nov 7, 2023)
  4. County Rate Table by ZIP Code — April 2026 (Ohio Department of Taxation)
  5. H.B. 161 Bill Analysis (136th General Assembly, As Introduced) — Ohio Legislative Service Commission
  6. Hocking County Short-Term Rental Ordinance (DRAFT, dated January 29, 2026)