City of Columbus and Franklin County Facilities Authority
Hotel-Motel Excise Tax

  • 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%.