Hotel and Motel Tax Section
Hotel/Motel Tax
TAX: For the purpose of providing revenue with which to meet the needs of Sandusky County in making contributions to the Visitors’ Bureau operating within the county, an excise tax is hereby levied on transactions by which lodging is or is to be furnished to transient guests.
The tax is three percent (3%) on all rents paid or to be paid by the transient guest for the lodging. A transient guest means a person occupying a room or rooms for sleeping accommodations for less than thirty (30) consecutive days.
REGISTRATION: Within thirty (30) days after commencing business, each operator of any establishment renting lodging to transient guests shall register said establishment with the Sandusky County Auditor and obtain from the auditor a “Transient Occupancy Registration Certificate” to be posted on the premises. Registration requirements includes but is not limited to hotels, motels, bed and breakfasts, cottages, cabins, condominiums, and vacation homes. Information and registration forms are available at the Sandusky County Auditor’s office.
TAX RETURN: Please use the tax return above for Lodging Excise Taxes. Monthly lodging tax returns are due on the last day of the month for the previous month’s rent collection.
Example: Rent collected for the month of June are due by July 31.