Ohio § 5739.091 Expansion of definition of hotel

Ohio Statutes

§ 5739.091 — Expansion of definition of hotel

Ohio § 5739.091

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.091 (Expansion of definition of hotel) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5739.091 (2026).

Text

(A)For the purposes of a tax levied by a county, township, or municipal corporation under section5739.08or5739.09of the Revised Code, a board of county commissioners, board of township trustees, or the legislative authority of a municipal corporation may adopt a resolution or ordinance at any time specifying that "hotel," as otherwise defined in section5739.01of the Revised Code, includes the following:

(1)Establishments in which fewer than five rooms are used for the accommodation of guests;

(2)Establishments at which rooms are used for the accommodation of guests regardless of whether each room is accessible through its own keyed entry or several rooms are accessible through the same keyed entry; and, in determining the number of rooms, all rooms are included regardless of the numbe

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(A) For the purposes of a tax levied by a county, township, or municipal corporation under section5739.08or5739.09of the Revised Code, a board of county commissioners, board of township trustees, or the legislative authority of a municipal corporation may adopt a resolution or ordinance at any time specifying that "hotel," as otherwise defined in section5739.01of the Revised Code, includes the following:

(1) Establishments in which fewer than five rooms are used for the accommodation of guests;

(2) Establishments at which rooms are used for the accommodation of guests regardless of whether each room is accessible through its own keyed entry or several rooms are accessible through the same keyed entry; and, in determining the number of rooms, all rooms are included regardless of the number of structures in which the rooms are situated or the number of parcels of land on which the structures are located if the structures are under the same ownership and the structures are not identified in advertisements of the accommodations as distinct establishments. For the purposes of division (A)(2) of this section, two or more structures are under the same ownership if they are owned by the same person, or if they are owned by two or more persons the majority of the ownership interests of which are owned by the same person.

(B) The resolution or ordinance may apply to a tax imposed pursuant to section5739.08or5739.09of the Revised Code prior to the adoption of the resolution or ordinance if the resolution or ordinance so states, but the tax shall not apply to transactions by which lodging by such an establishment is provided to transient guests prior to the adoption of the resolution or ordinance.