LODGING TAX GUIDELINES:

Transient Occupancy Lodging Excise Tax & Registration Requirements

To continue to make filing taxes and registering easier, Erie County has enhanced its current partnership with Localgov. This service facilitates secure and convenient online filings, registrations, and payments. You can continue to submit your registration application and tax filings from the comfort of your home or business, save time, and avoid late fees. Localgov provides the customer assistance for any of your questions via email at service@localgov.org or by phone 1-877-842-3037 to use the software.

Localgov Migration Notice

We are excited to inform you that Localgov, Erie County’s trusted lodging tax and registration partner, has released a new and improved platform, and will be transitioning all previous Erie County users to the new system on May 29, 2024. On the day of migration, Localgov will send you an email containing a link to sign into your new account and instructions to reset your password. Rest assured; all your historical filing data will be securely transferred to the new platform without any action required on your part.

Important Note Regarding Payments: After creating your new account, you will be adding your new saved payment methods when you submit your first tax filing and payment. Please note that your business banking account may require pre-authorization for online ACH debits. Below is your CCD number to give your bank for debit authorizations prior to your first ACH payment.

• NEW CCD # for Erie County: 011257393

Please bookmark the new Localgov portal link: https://tax.localgov.org/

Forms Available on Localgov:

As an Erie County short-term vacation rental and hotel business owner, you can continue to submit the following forms on Localgov:

• Transient Occupancy Registration (One-Time)
• Erie County Lodging Tax Return – General (All Other Districts) (Quarterly)
• Erie County Lodging Tax Return – General (All Other Districts) (Monthly)
• Huron City (42) - City and County Lodging Tax Return (Quarterly)
• Huron City (42) - City and County Lodging Tax Return (Monthly)
• Kelleys Island Village (54) – Village and County Lodging Tax (Quarterly)
• Kelleys Island Village (54) – Village and County Lodging Tax (Monthly)
• Margaretta Township (33) – Township and County Lodging Tax Return (Quarterly)
• Margaretta Township (33) – Township and County Lodging Tax Return (Monthly)
• Sandusky City (55) - City and County Lodging Tax Return (Quarterly)
• Sandusky City (55) - City and County Lodging Tax Return (Monthly)
• Vermilion City (99) - City Lodging Tax Return (Located in Lorain County)(Quarterly)
• Vermilion City (99) - City Lodging Tax Return (Located in Lorain County)(Monthly)
• Vermilion City (18) - City and County Lodging Tax Return (Quarterly)
• Vermilion City (18) - City and County Lodging Tax Return (Monthly)

Submitting Your Transient Occupancy Registration Application on Localgov for NEW properties

1. Sign into your portal: https://tax.localgov.org/
2. Go to the ‘Submit Forms’ page and search for Erie County.
3. Select the ‘Transient Occupancy Registration (One-Time)’ and apply for a new registration by submitting the form.
4. Once you have submitted your application, the county will review your application and notify you when it has been approved or rejected.
5. If approved, hotels will be issued an official “Transient Occupancy Certificate.” Short-term rentals will not be issued a certificate and their approved registration will serve as their valid and active proof of registration.

Submitting Your Tax Filings and Payments on Localgov

First, add your business into your Localgov portal:

1. Sign into your Localgov account: https://tax.localgov.org/
2. Go the your “My Businesses” page.
3. Click the button “Add a Business.”
4. Search for Erie County.
5. Search for your business by property address.
6. Select your business and click the button “Add Business.”
7. You will be redirected back to the Businesses list page.
8. To view your business details, click the magnifying glass icon next to your business name.
9. From your business details page, you can view your property data including your account number and registration number, as well as the tax form you are required to submit.

Now you are ready to start filing and paying taxes! You can choose to file and pay monthly or quarterly and only need to file for the months you have revenue activity.

Please contact Localgov Customer Service at service@localgov.org or (877) 842-3037 to notify them of your filing frequency preference and they will enable the correct form for you.

Next, proceed to submit your tax filing on Locaglov:

1. Sign into your Localgov account: https://tax.localgov.org/
2. Go the your “Submit Forms” page.
3. Search for Erie County.
4. Select the tax form you are required to file. If you select the wrong form, you will receive an error message.
5. Fill out all required fields. The form on Localgov will automatically calculate the tax due for both Erie County and the city.

County Lodging Tax Overview

For the purpose of providing revenue to meet the needs of Erie County, Ohio, for the use of the general fund to the County in making contributions to the convention and visitors bureau operating within the county and for the purposes described in Ohio Revised Code Section 307.679 or for the promotion of travel and tourism in the County, an excise tax is levied on transactions by which lodging is to be furnished to transient guests. Read the full code of regulations here.

Lodging Definition

Means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests:

• In which five (5) or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures;
• Establishments in which fewer than five (5) rooms are used for the accommodation of guests; or
• Establishments at which rooms are used for the accommodation of guests regardless of whether each room is accessible through its own keyed entry or several rooms are accessible through the same keyed entry and in determining the number of rooms, all rooms are included regardless of the number of structures in which the rooms are situated or the number of parcels of land on which the structures are not identified in the advertisements of the accommodations as districts establishments. For the purposes of this section, two (2) or more structure are under the same ownership if they are owner by the same person, or if they are owned by two (2) or more persons the majority of the ownership interests of which are owner by the same person.

Tax, Penalty, and Interest Rates

• Tax Rate:The tax if four percent (4% for Erie County- you may have additional tax if your property is in a township or municipality that has a tax) on all rents paid or to be paid by the transient guest for the lodging. The transient guest shall pay the tax to the operator of the hotel at the time the rent, or any portion thereof, is paid.
• Delinquent Penalty:Any operator who fails to remit any tax imposed by this regulation within the time required shall pay a penalty equal to (10%) of the amount of tax, in addition to the tax.
• Interest:In addition to the previous penalties imposed, any operator who fails to remit any tax imposed by this regulation shall pay interest at the rate per annum prescribed by section 5703.47 of the Ohio Revised Code, on the amount of the tax exclusive of penalties, from the date on which the remittance first became delinquent until paid.

Tax Filing Deadline

Businesses can choose to file and pay monthly or quarterly and only need to file for the months you have revenue activity. Please contact Localgov Customer Service at service@localgov.org or (877) 842-3037 to notify them of your filing frequency preference and they will enable the correct form for you.

The filing date for your quarterly or monthly lodging tax return is due on the 15th of the following quarter. For example, the first quarter filing for January to March 2024 is due on April 15, 2024 and March 2024 taxes are due April 15, 2024.

Exemptions

No tax shall be imposed under this regulation upon:

• Rents not within the taxing power of the County under the constitution or laws of Ohio or the United States;
• No exemption claimed under this section shall be granted except upon a claim therefore made at the time rent is collected and under penalty of perjury upon a form prescribed by the Auditor.

Registration Requirement

Within thirty (30) days after commencing business, each operator of any business renting lodging to transient guests shall register said business using this software with the Auditor.  Hotels will obtain a “Transient Occupancy Registration Certificate” upon approval of registration.  Submit and manage your registration application via Localgov on the Transient Occupancy Registration Form.

Registration Information:

• The OWNER of the property must submit the registration form.
• This is a one-time registration requirement, there is no annual renewal.
• There is no fee charged for the registration.

Support & Resources

• County Code:Erie County Hotel Lodging Excise Tax Code of Regulations is available to review online.  Visit the link to learn more about the regulation of transient lodging properties in the County.
• County Support:For questions regarding tax rates and requirements, please contact Erie County’s office via email lodgingtax@eriecounty.oh.gov, phone: (419) 627-7743 or (419) 627-7746 or refer to the County website.
• Localgov Support: If you require technical support while filing on Localgov, please reach out to Localgov Customer Service at service@localgov.org or call (877) 842-3037.
• Need Help Submitting your Forms on Localgov?Click on the links below to access some helpful resources.
  • How do I register my property or file taxes on Localgov?
  • Where do I find the forms I need to submit on Localgov?
  • How do I make a payment on Localgov?
  • How do I create a Localgov account?
  • How do I log into Localgov?

Please watch for any changes to the lodging tax on the Erie County Auditor’s Website in the News Section.