2025-2026 Regular SessionOhio Legislature

HB161: Extend sales, use and local lodging taxes to short-term rentals

Legislative Summary

To amend sections 351.01, 351.021, 353.06, 5739.01, 5739.08, 5739.09, 5739.091, and 5741.01 of the Revised Code to extend sales and use taxes and local lodging taxes to short-term rentals and to require collection of those taxes by short-term rental platforms.

Demographic Impact

Overall analysis of equity impact

Neutral
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

3/12/2025
Introduced
House of Representatives
3/19/2025
Referred to committee: Development
House of Representatives

Status Information

Current Status
Introduced(3/12/2025)
Chamber
House of Representatives
Committee
Development(House of Representatives)

Sponsors

Republican: 3
Democrat: 1

Primary Sponsor

Adam Bird
Adam Bird
Republican

Documents

Introduced
Bill Text1/1/1970503.7 KB
Analysis
Analysis1/1/1970179.1 KB