Short Term Rental Business

This resource is being published for those operating, or interested in operating, a short-term rental property for overnight guests in Ross County, Ohio. This information applies to properties that are located in all communities in Ross County such as Chillicothe, Bainbridge, Frankfort, Kingston, and Richmond Dale to name a few.

Whether you are renting a house, an apartment, individual rooms, or any combination a short-term property owner/business must register with the Ross County Auditor and collect and remit lodging tax. This is pursuant to Ohio Revised Code (ORC) 5739.09. Additionally, the definition of “lodging tax” was expanded to include any lodging facilities having one or more rooms available to overnight guests per ORC 5739.091. Ohio law requires that all lodging facilities collect and remit these pass-thru tax dollars as written, similar to the collection/remittance procedures of sales tax.

1.Register your property with Ross County Auditor. Registration form can be downloaded by clicking here.

2.Contact the Ross-Chillicothe Convention & Visitors Bureau to learn about free or low cost opportunities to promote your facility.

3.Start Booking your property, collect lodging taxes and remit quarterly taxes to Ross County Auditor. Click here for the Quarterly Lodging Tax Remittance Form.

Property Owner Responsibility

It is each short-term property owner’s responsibility to register and collect lodging tax dollars per Ohio law as stated in the Ohio Revised Code.

There are several platforms that offer the ability to promote your facility for overnight guests such as Airbnb and VRBO. Regardless of the platform that you choose, it is the property owner’s responsibility to ensure that lodging taxes are being collected and remitted to the Ross County Auditor’s office on a quarterly basis. Do not assume that the platform is remitting lodging taxes on behalf of the property owner.

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