The County Lodging Tax Administrator acts as an agent for Hocking County with respect to the collection and disposition of the Hocking County excise tax on lodging of transient guests. The department that handles these varied duties and responsibilities is the Lodging Occupancy Tax Office.
The powers and duties of this department are defined by the Hocking County Code of Regulations. A copy of this Code of Regulations is attached to this Home Page. The Lodging Occupancy Tax Office is in the Hocking County Annex building located at 93 West Hunter Street, Logan Ohio 43138. All general questions or concerns can easily be directed and/or handled by calling (740) 380-4100.
The main purpose of this department is to collect the County Lodging tax.
Important Lodging Tax Information – Please Read!
Hocking County Lodging Tax Information
If you operate a short-term rental in Hocking County, follow the steps below to stay compliant with county and township lodging tax requirements.
Step 1: Register Your Rental
If you operate a new short-term rental, you must complete the lodging tax registration form.
Step 2: Know the Tax Rate
Lodging Tax is 6% total:
- 3% goes to Hocking County
- 3% goes to the township where your lodging is located
You are responsible for collecting this tax from renters and remitting it properly.
Step 3: Determine Where to Send Payment
Hocking County collects the township portion of lodging tax for the following townships:
- Falls
- Good Hope
- Green
- Marion
- Perry
- Salt Creek
- Starr
- Ward
If your lodging is located in one of those townships, both the county and township portions may be filed through the Hocking County Lodging Tax Office.
The following townships are not collected by Hocking County:
- Benton
- Laurel
- Washington
If your lodging is located in one of those townships, the 3% township portion must be sent directly to that township.
https://hocking.oh.gov/lodgingtax/Township-Fiscal-Officers
Step 4: File Monthly
Lodging tax is filed monthly for the previous month.
Examples:
- December tax is due by January 31
- January tax is due by February 28
- February tax is due by March 31
This process continues the same way each month.
Even if you had no rentals or no business for the month, you are still required to file a return. A zero return is acceptable.
Step 5: Choose How You Want to File
Online Filing
Beginning May 1, 2026, the Hocking County Lodging Tax Office will offer an online filing portal.
Through the portal, operators will be able to file and pay:
- the county portion, and
- the participating township portion
in one secure transaction.
Operators in Benton, Laurel, and Washington Townships may still use the portal to file the county portion only.
https://portal.deckard.com/oh-hocking-str-portal
Filing by Mail
Operators may still file by mail if preferred.
If filing by mail, you must:
- submit a separate form and check for the county
- submit a separate form and check for each township owed
- clearly label all forms and checks
- include the correct township or county name on the memo line
Forms or payments that are not clearly labeled will not be accepted.
Filing by Email and Check
You may also email your completed form and send payment separately by check from your bank.
Step 6: Use the Correct Form
The preferred lodging tax form is available here:
hocking.oh.gov/sites/default/files/2026-05/Monthly%20Lodging%20Tax%20Form.pdf
Instructions:
- Enter gross receipts on Line 1
- Enter 0 on Line 2
- Press the Tab key to calculate
If you make a mistake, use the red “Reset Form” button in the top left corner before re-entering information. Failing to reset the form can cause calculation errors.
Step 7: Understand What Is Taxable
Lodging tax applies not only to rent, but also to certain additional fees.
Taxable fees include:
- cleaning fees
- pet fees
- extra bed fees
However, if a cleaning fee is billed by and paid directly to a third party, that fee is not taxable.
If you collect the cleaning fee as part of your revenue, it is taxable.
Step 8: Know the Due Dates and Penalties
Lodging tax is due by the last day of the following month, regardless of weekends or holidays.
Returns and payments may be:
- mailed
- submitted online
- dropped off at the office
A drop box is also available outside the building.
Office Address:
93 West Hunter Street
Logan, Ohio 43138
Late penalties:
- 10% for late tax
- up to 25% if payment is more than 30 days late
Step 9: Understand Common Rules
No Business for the Month
You must still file a return, even if the property had no rentals for the month. A zero return may be mailed or emailed to:
Installment Payments
If rent is paid in installments, you may remit lodging tax once the full amount is paid or once the guest has stayed.
Exemptions
Schools and churches are not exempt from lodging tax.
Ohio State employees and Ohio subdivision employees are also not exempt.
The only exemption is for:
- federal employees
- non-Ohio state employees
Airbnb / VRBO / Other Platforms
Airbnb, VRBO, and other booking platforms are not remitting lodging tax on your behalf.
Operators remain responsible for collecting and remitting the tax.
Registration Number
If Airbnb asks for a registration number, use the number shown at the top of your registration certificate.
Company Name
Please use the company name shown on your registration certificate on all forms and correspondence.
Online Listings
Please include your registration number on all online listings.
Questions?
If you have questions, please contact the Hocking County Lodging Tax Office.