House Bill 161: Short-Term Rental Taxation
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.
The OTA supports this bill.
Status
This bill is in the House Development Committee and had its third hearing on March 17, 2026. The OTA provided proponent testimony on this bill on April 30, 2025.
See the links below for more information on the Ohio Legislature's website, such as proponent and opponent testimonies, a summary of the bill, and more.
Watch the presentation from the April 30, 2025, Senate Local Government Committee hearing below. If the video does not load, click here to view the video on the Ohio Channel.