- Effective January 1, 1969 the City of Columbus implemented a 3% tax on the room rental income of hotels/motels located in Columbus, Ohio. The tax rate was increased to 4% effective September 1, 1980 and to 6% effective September 1, 1985.
- Effective October of 1988, the Franklin County Convention Facilities Authority (FCCFA) imposed a 4% county-wide tax rate which the City collects on its behalf and remits to the FCCFA.
- Effective January of 1989, the City relinquished its right to levy .9% of its previous 6% rate. The City’s tax rate then became 5.1% and the FCCFA’s rate became 4.9% within the City.
- Effective October of 2012, the City will transfer its 5.1% portion of tax generated by the Hilton Downtown to the FCCFA.
- Effective January 1, 2014, the tax is to be distributed thusly.
| Tax Rate | | % Share | | Purpose Designated |
| 2.39%* | | 46.86% | | The Columbus Convention and Visitors Bureau (Promoting the City) |
| 1.68%* | | 32.94% | | Cultural Services / Community Enrichment |
| 0.60%* | | 11.77% | | Emergency Human Services fund of the City |
| 0.43%* | | 8.43% | | Affordable Housing Trust |
| 5.10% | | 100.00% | | Total City rate |
| 4.90% | | 100.00% | | Franklin County Convention Facilities Authority within the City |
| 10.00% | | | | Total tax rate inside the City of Columbus |
| 4.00% | | 100.00% | | Franklin County Convention Facilities Authority outside the City |
| | | | | |
* The percentages of share for the 5.1% “purpose designated” funds are applied after the distribution of the Hilton Downtown tax receipts of 5.1%.