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.

  • Beginning in 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 in 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. Since January 2014 the tax has been distributed thusly:

Tax Rate

% Share

Purpose Designated

2.39% *(1)


The Columbus Convention and Visitors Bureau (Promoting the City)

1.68% *


Cultural Services / Community Enrichment

0.60% *


Emergency Human Services fund of the City

0.43% *


Affordable Housing Trust



Total City rate



Franklin County Convention Facilities Authority within the City


Total tax rate inside the City of Columbus



Franklin County Convention Facilities Authority outside the City

Source: City Auditor

(1) By separate ordinances of Council the Columbus Convention and Visitor’s Bureau has, in various years, received amounts greater then percentages indicated above would provide.

*   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%.