Short Term Rental
Applicability
Any residential property offered to the public for rent on a hosting platform (Airbnb, Homeaway, etc. ) with an intended occupancy of less than thirty consecutive days and is not used for any other transient use as set forth in the Cincinnati Municipal Code.
Print the Short Term Rental Advisory
Registration
All operators must register their short term rentals with the City of Cincinnati prior to operation and operate in accordance with the ordinance. Registration is valid for three years from the date of issuance.
- Complete Registration & Pay Registration Fee
- Receive Permit
- Print Permit & Advisory
- Include Registration ID in All Listings
- Display Permit & Advisory in Unit
Excise Tax
The first payment and reporting of taxes will occur in October 2019. Details regarding reporting method will be provided prior to request for collection.
Hosting Platform Responsibility
Hosting platforms that enter into an agreement with the City will collect and pay taxes on behalf of the operator’s on their platform routinely in accordance with Chapter 315 - Short Term Rental Excise Tax.
Hosting Platforms in Agreement
Airbnb has entered into a voluntary collection agreement and will withhold and remit excise taxes on behalf of operators as of October 1, 2019. No other hosting platforms have entered into agreement at this time. A list of hosting platforms will be updated as agreements are executed.
Operator Responsibility
The operator of a short term rental is responsible for keeping records showing the gross revenues received in connection with the operation of the short term rental. Operator’s utilizing hosting platforms not in an agreement with the City will be required to report the appropriate tax at the rate of 7% of the gross revenues generated from operations.
For additional building code information please visit : https://www.cincinnati-oh.gov/buildings/building-plan-examination/relevant-codes/
Contact
801 Plum Street, Room 202
Phone: 513-352-3224
Email: Treasury.License@cincinnati-oh.gov