Summit County Fiscal Officer Kristen M. Scalise CPA, CFE administers and enforces the collection of the Lodging Excise Tax in Summit County, as permitted by Chapter 5739 of the Ohio Revised code and defined by the Codified Ordinances of Summit County.

The Lodging Excise Tax specifically applies to all transactions in association with lodging. This includes transactions from a hotel, motel, rooming house, or other lodging accommodations furnished to transient guests.

The current rate of the Lodging Excise Tax in Summit County is 5.5%. Monies collected are distributed to local municipalities, the Akron Summit Convention & Visitors Bureau, and the Development Finance Authority of Summit County (previously known as the Summit County Port Authority).

Within the Fiscal Office, the Lodging Excise Tax Department is designated to assist with the collection, distribution and maintenance of all records related to the Lodging Excise Tax. Their office is located in the Summit County Fiscal Office, 175 S. Main St., Room 320, Akron, Ohio 44308.

Forms & Regulations

FAQ's

1.1. What is a Lodging Excise Tax?

The Lodging Excise Tax is levied and imposed upon each transaction in Summit County by which lodging is furnished by a vendor to a transient guest.

1.2. What is the current rate of the Lodging Excise Tax?

The current rate of the Lodging Excise Tax in Summit County is 5.5%.

1.3. Who must file Lodging Excise Taxes?

Every establishment in Summit County that has kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.

1.4. Are Bed & Breakfast facilities required to collect Lodging Excise Taxes?

Bed & Breakfast facilities which have five or more rooms used for sleeping accommodation are subject to the Lodging Excise Tax in Summit County.

1.5. Where does a lodging establishment send their tax each month?

Please send your taxes to the Summit County Fiscal Office, Lodging Excise Tax Department, 175 S. Main St., Room 320, Akron, Ohio 44308.

1.6. To whom should the check be made payable?

Submit the completed Lodging Excise Return with your payment. Please make your check payable to: Kristen M. Scalise CPA, CFE, Fiscal Officer or Summit County Fiscal Office.