Hotel-Motel Transient Occupancy Tax

On December 18, 2023, Maumee City Council passed Ordinance 049-2023, updating Chapter 195 Hotel-Motel and Transient Occupancy Tax. 

The updated ordinance now includes transient accommodations with 4 guestrooms or less, which will encompass properties listed on hosting platform websites such as Airbnb, VRBO, HomeAway, Expedia, etc. 

The changes go into effect on January 18, 2024, at which time all transient accommodations are subject to a tax of 3% on all rents including fees for cleaning or other charges paid by a transient guest for lodging (MCO 195.02).

Transient accommodation providers that are newly impacted by Chapter 195 must register with the City by February 19, 2024.  Once registered, a Certificate of Transient Occupancy will be issued and must be displayed on the premises.  Any new hotel, motel or transient accommodation operator has 30 days from commencing business to register (MCO 195.07).

The operator of transient accommodations is required to collect the tax from the transient guest and remit the full amount due to the City by the last day of the month following the close of each calendar month.  The Transient Occupancy Tax Return must be filed with payment of the amount shown due on the return and all documentation for exemptions claimed.  Delinquent payments are subject to penalties and interest as shown on the return.