Columbus

City permit

You need a permit from the License Section before you list a dwelling of five guestrooms or fewer for under 30 consecutive days.[1] Each dwelling needs its own permit, and it lasts one calendar year, or until your lease ends if that comes first.[1]

Who can hold it

The host must be the owner or a permanent occupant, meaning someone who lives in the dwelling more than 51% of the year.[1] A non-owner host shows the home is their primary residence with two documents, such as a driver's license, a vehicle registration, tax documents, a lease or a utility bill.[1]

Leases and managers

If the owner has signed a lease or management agreement, you attach a copy, and it must explicitly consent to short-term rental use or the permit can be denied.[1] A property manager must pass the background check.[1] The code defines the host as the owner or permanent occupant who receives the fee, and it doesn't say whether a master lease where you keep the revenue is accepted, so ask the License Section first.[1]

If you manage for the owner

Ohio's real estate broker law covers anyone who, for a fee, operates, manages or rents buildings to the public as tenants, and we found no exemption for vacation rental managers.[7] Ask the Ohio Division of Real Estate whether your role needs a license before you take on a unit.[7]

Fees and papers

The fees are $20 to apply, $75 for a primary residence permit, $150 for a non-primary residence permit and $32 per person checked.[2] You also file a notarized application, ID, proof of your platform listings and a letter of good standing from the Income Tax Division, and a non-owner who lives there needs a lease that explicitly allows short-term rental use.[1, 2]

Size and zoning

The bedroom count can't exceed Franklin County Auditor records, and the listed occupancy can't exceed three times the number of bedrooms.[2] The city tells you to confirm your zoning on its zoning map before you apply.[4]

Listing and posting

Put the permit number on every platform listing, and post the valid permit at the rental.[1] Platforms can't list a dwelling without a valid permit number, and hosts and platforms keep booking records for at least four years.[1]

Guest notices

Give guests written notice of any known hidden hazard and name a local 24-hour emergency contact.[1] Tell guests about any surveillance equipment, and turn off indoor devices if a guest doesn't consent.[1]

Background checks and standing

The applicant, the host, the emergency contact and any property manager each need a fingerprint-based background check with every new permit and renewal.[1] You must also stay in good standing with the Income Tax Division.[1]

Inspections and insurance

The city's 2024 FAQ says an inspection isn't a permit condition and proof of insurance isn't required.[8] Police, fire, building and zoning, and public health employees can still inspect, and a refusal can lead to an administrative search warrant.[1]

Changes and transfers

Tell the License Section about any change to your application within 10 calendar days.[1] A permit can't be transferred, and a sale of the dwelling voids a permit held in that owner's name and requires a new application.[1]

City lodging tax

The city levies a 5.1% lodging tax on short-term rental stays, collected and remitted by the host or the platform.[2] Returns are due by the 20th of each month, even if nobody stayed.[3] Stays of 30 or more consecutive days by the same guest aren't subject to the tax.[1]

Platforms and filing

If the platform collects the full tax, the host is relieved of collecting it.[3] The Auditor's 2023 FAQ says you then needn't file a return, but the code still requires monthly returns, so confirm with the Income Tax Division.[3, 9]

Accounts and late returns

Register for excise and income tax accounts through the city's CRISP site.[9] A late return costs a 10% penalty plus 1% daily interest on the penalty.[3, 9]

Where the money goes

Ordinance 2063-2026, passed July 2, 2026, raised the share for promoting the city to 2.82% from July 1, 2026, moving the Affordable Housing Trust's 0.43% share there, and keeps up to 1.68% for cultural services and up to 0.6% for emergency human services.[10] The Trust's 0.43% returns on January 1, 2027 unless council approves a separate Trust funding agreement first, and the 5.1% rate doesn't change.[10]

City income tax

Income you earn from a short-term rental is subject to the 2.5% city income tax, in addition to the lodging tax.[9]

State and county

Ohio's sales tax on lodging applies to a hotel, defined as five or more rooms, and the Department of Taxation says bed and breakfasts with fewer than five rooms don't have to charge it on the room rental.[11] State law lets a county board of commissioners levy a lodging tax of up to 3% on hotel lodging.[12] We found no separate Franklin County tax on short-term rentals, so ask the Income Tax Division before you rely on that.

Listing without a permit

Listing a dwelling without a valid permit number is an unclassified misdemeanor with a fine of up to $250.[1] A repeat offense is a third-degree misdemeanor, and revenue from rentals obtained in violation must be remitted to the city, subject to forfeiture laws.[1] A platform that lists or facilitates a booking without a permit number faces the same fine if it doesn't fix the violation in a timely way, counted per rental.[1]

Denial and revocation

The city must deny or revoke a permit for things like false application information or not being in good standing with the Income Tax Division.[1] It may also do so for three or more calls for service in 12 months, uncorrected fire orders or a history of repeated conduct that endangers neighborhood safety, with at least seven days' notice before a revocation.[1]

Appeals and emergencies

You can appeal to the Board of License Appeals within 20 calendar days of the order, with a $30 deposit that is refunded only if you win.[1] An appeal doesn't automatically stop a revocation, and the Director can suspend a permit immediately in an emergency.[1]

Tax violations

A violation of the lodging tax chapter is a minor misdemeanor with a fine of up to $100, and a later conviction is a third-degree misdemeanor with up to $500 or 60 days.[3] The person responsible for filing and paying is personally liable for unpaid tax.[3]

Pending state bills

House Bill 109 and Senate Bill 104 both address local regulation and taxing of short-term rentals.[5, 6] Both are still in committee: SB 104 last had a Senate hearing on May 28, 2025, and HB 109 had its third House hearing on March 18, 2026.[5, 6] A substitute version of HB 109 would have platforms collect state sales tax and local lodging taxes, bar city short-term rental taxes state law doesn't authorize and cap registration fees at $250 a year.[13]