Extends sales, use, and local lodging taxes to short-term rentals and mandates tax collection by platforms.
Ohio HB 16 amends existing tax laws to extend sales, use, and local lodging taxes to short-term rentals. The bill requires short-term rental platforms to collect these taxes from consumers. It defines key terms such as "short-term rental property" and "transient guests," and specifies the conditions under which a platform is considered a marketplace facilitator. The bill also outlines the process for determining the price of the rental and the conditions for tax collection.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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