After being tabled since May 27, on the 29th, the Logan County Commissioners officially approved a proposal from the Logan County Visitors Bureau regarding short-term rental bed tax collections.
Commissioner Mike Yoder expressed support for the plan, stating that despite efforts, the Board had not received sufficient data from the Indian Lake Chamber of Commerce to consider an alternative structure.
He emphasized the need to move forward and backed the Visitors Bureau’s proposal, suggesting the bed tax funds should be directed to that organization.
Commissioner Joe Antram, who resides in Indian Lake, shared concerns over how the finances and collections had been outlined, noting the complexities built up over years of discussion.
He referenced a long-standing arrangement that would have allowed the Indian Lake Chamber to receive $10,000 annually from the Visitors Bureau for local events and tourism, while also maintaining a voting seat on the Bureau’s council.
Despite these concerns, Antram stressed the importance of creating a policy that works for all parties and recognized the need for Logan County to modernize its approach to short-term rental revenue — citing insights from other counties like Hocking, which already benefit from substantial Airbnb tax income.
Commissioner Antram also voiced support for the proposal, calling it a reasonable step forward.
Following the discussion, Commissioner Yoder moved to adopt the Visitors Bureau’s plan, with Commissioner Fitzpatrick seconding the motion.
The Board unanimously approved the plan for a three-year period, effective January 1, 2026.
Commissioner Yoder comments on the change:
Logan County Visitors Bureau Director Anna Louden has released the following:
“Tuesday, the Logan County Commissioners approved an amendment to the county’s lodging tax legislation, which expands the collection of the existing 3% county lodging tax to now include short-term rental properties such as those listed on Airbnb and VRBO. This update modernizes the definition of a hotel in Logan County to reflect today’s lodging landscape and ensures that guests at all lodging providers, not just traditional hotels, contribute to local tourism promotion. Logan County has levied a lodging tax on transient guests staying in local hotels dating back to 1989. The newly approved amendment expands its scope from only applying to lodging establishments containing 5 or more rooms (traditional hotels) to now include all lodging establishments, even those with fewer than five rooms. The 3 percent lodging tax is a pass-through consumer tax paid by lodging guests, not by property owners. Owners are simply responsible for collecting the lodging tax from guests and then remitting these funds to the County. “This is not a new tax,” said Anna Louden, director of the Logan County Visitors Bureau. “The County is updating current legislation to include what has become even more popular, short-term rentals. These accommodations have grown tremendously in Logan County over the past 10 years. Visitors already anticipate a lodging tax as most have grown accustomed to paying this tax when staying in other destinations across Ohio, or anywhere across the country.” The amendment brings Logan County in line with many other Ohio counties and cities that already collect bed tax from short-term rentals, including Franklin (Columbus), Hocking, Greene, Athens, Delaware, Hamilton counties, and the City of Urbana. Union County is currently in the process of adopting similar legislation. Russells Point Village Council has been collecting lodging tax from short-term rentals since 2022 and has already seen meaningful benefits from the added revenue, helping support local tourism efforts and community improvements. Logan County Commissioner Mike Yoder stated, “We will no longer just be doing hotels or rooms that are greater than five, but we will be doing rooms like Airbnbs and all those things, right down to one bedroom. If they are renting it out, there will be a bed tax associated with it.” The legislation was passed unanimously by all three commissioners. According to data from short-term rental research company AirDNA, Logan County had fewer than 10 short-term rentals actively marketed in 2014 versus over 300 in 2025. With short-term rental lodging options now far exceeding the available rooms provided by local hotels, this legislative update ensures our community is not penalized for our unique accommodations but rather allows all lodging options to support tourism initiatives. JD Harshfield, chair of the Logan County Visitors Bureau and general manager of Ohio Caverns, said, “The new countywide bed tax is such a welcomed addition to the county’s legislation. This pass-through tax will be collected from visitors to our county and will go directly to promoting even more tourism in our area. Looking at counties like Hocking and how they benefit from bed tax gives me great enthusiasm and excitement for this new cash flow coming directly to Logan County.” County lodging tax dollars will continue to be managed by the Logan County Visitors Bureau, which is led by a geographically diverse board representing tourism interests from across the county. As part of the expanded lodging tax, the Commissioners approved a plan provided by the Visitors Bureau to use the current and new lodging tax revenue for tourism marketing, local tourism enhancements (such as signs and beautification), community events and sponsorships, and larger collaborative projects that improve the overall community. The plan prioritizes projects across the county, while making a clear commitment to reinvest a significant share of the new funds generated at Indian Lake back into the Indian Lake area through tourism-related improvements and broader infrastructure projects. Rebekah Smith, vice chair of the Logan County Visitors Bureau, Russells Point Village Council member, and owner of Indian Lake Brewing Company, added: “We are deeply grateful to the Logan County Commissioners for their foresight in implementing a short-term rental bed tax. This initiative will generate vital funding to strengthen and expand tourism efforts across the region. In particular, Indian Lake will benefit greatly from this bed tax with targeted support to enhance visitor experiences and ensure that Indian Lake continues to be a beloved destination for generations to come.” Since 2001, Ohio law has permitted counties to apply lodging taxes to short-term rentals under Ohio Revised Code Section 5739.09-094. Many counties across the state have modernized their tax codes in recent years to reflect this authority. According to the Ohio Legislative Service Commission, 32 of Ohio’s 88 counties now collect lodging tax from short-term rentals. The amendment to Logan County’s lodging tax ordinance will take effect on January 1, 2026. The county is planning to work with Deckard Rentalscapes, a tax compliance platform that will allow short-term rental owners to register their properties, remit payments online, and ensure proper tracking of all active rentals in Logan County. If you are a short-term rental property owner in Logan County, you will be receiving communication from county offices in the coming months with information on how to comply with the amended legislation and how the new process will work. If you have any questions regarding the updated amendment or how the process will work, feel free to reach out to Anna Louden, Logan County Visitors Bureau director, with questions at [email protected]. “
To sum it up, Louden said:
On Tuesday, the official wording for the bed tax was adopted by the commissioners.
WHEREAS, pursuant to authority granted in Ohio Revised Code § 5739.09 the Board of County Commissioners of Logan County, Ohio adopted Resolution No. 149-89 on March 14, 1989, to levy an excise tax on transactions by which lodging by a hotel is or is to be furnished to transient guests in Logan County, and
WHEREAS, the Board of County Commissioners of Logan County, Ohio amended this by Resolution No. 97-96 on February 27, 1996, and again by Resolution No. 124-08 on March 27, 2008, and
WHEREAS, the Ohio Legislature amended the state lodging-tax statute (ORC § 5739.091) to give counties, townships, and municipalities the option to treat establishments with fewer than five rooms as “hotels” for the purposes of lodging tax collection effective September 5, 2001, and
WHEREAS, Logan County has seen a significant increase in short-term lodging over the past decade such that available lodging provided by short-term rentals in the County now exceeds the lodging available through traditional hotels.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Logan County, Ohio, that this Board hereby establishes the following regulations for the expansion, administration, and enforcement of the Lodging Tax in Logan County, Ohio and authorizes the Board of County Commissioners to enter into a three (3) year agreement with the Logan County Visitors Bureau (the “Visitors Bureau”) to be the recipient of all Logan County Lodging Tax dollars, which are to be used for purposes of promoting countywide tourism. The agreement shall be reviewed for continuation and modification as outlined in that agreement.
This updated Lodging Tax regulation shall apply to all Lodging stays by transient guests occurring January 1, 2026, or later regardless of when the transaction or reservation for such Lodging stay was or is secured.
SECTION 1. DEFINITIONS
“Board” means the Board of Commissioners of Logan County, Ohio“Hotel” means every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, regardless of the number of rooms used for the accommodation of such guests in accordance with ORC § 5739.091.
“Lodging” is an all-encompassing term that includes traditional hotels and short-term rentals. It means every
establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered for consideration to transient guests for overnight stays, in which one or more rooms are used for the accommodation of such guests, whether such rooms are one or several structures. A lodging shall be defined as any structure with running water and electricity. This includes but is not limited to hotels, motels, bed and breakfasts, cottages, cabins, condominiums, vacation homes, and short-term rentals.“Lodging Tax” means the excise tax levied by the Board on places of Lodging in Logan County, Ohio pursuant to ORC § 5739.09.
“Short-term rental” (STR): is a dwelling, or portion of a dwelling, rented out for stays of less than 30 consecutive days. These can include entire homes, individual rooms, or accessory dwelling units (ADUs), bed and breakfasts, cottages, cabins, condominiums, and vacation homes. STRs can be owner-occupied or entirely used by transient guests.
“Occupancy” means the use or possession, or the right to the use or possession, of any lodging establishment for dwelling or sleeping purposes.
“Transaction” means the charge by a place of Lodging for each occupancy by transient guests of a room or suite.
“Transient Guests” mean persons occupying a room or rooms in a place of Lodging for sleeping accommodations of less than thirty (30) consecutive days.
“Vendor” means the person, corporation or other entity who is the owner, lessee or operator of a Lodging establishment.
“Visitors Bureau” means the Logan County Visitors Bureau as operating within the Logan County Chamber of Commerce organization or as may become an independent stand-alone entity.
Section 2: ADMINISTRATIVE FEE
After receiving the monthly lodging tax from all vendors, the Board shall distribute the funds according to the agreement in place between the Board and the Visitors Bureau. The Auditor shall withhold from the lodging tax funds collected the real and actual cost of administering tax collection which shall be not more than 3% of the tax collected plus any cost of tax enforcement, including without limitation, court costs, attorney’s fees or other administrative expenses incurred in collection.
SECTION 3. IMPOSITION OF LODING TAX
A Lodging Tax is levied on all transactions in which Lodging is furnished to transient guests in Logan County. The tax rate shall be three percent (3%), representing the county’s share of the Lodging Tax. This amendment does not preclude any municipal corporation or township within Logan County from levying and collecting its own lodging tax. Combined lodging taxes, including both county and local levies, may total up to a maximum of six percent (6%) as permitted under Ohio Revised Code 5739.08-5739.094.
Lodging tax shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the Lodging Tax payable on each transaction. The Lodging Tax shall be collected by the vendor at the time of payment by the transient guest. Lodging Tax payments shall be collected and remitted to the Logan County Treasurer’s Office on a monthly basis along with all required documentation as outlined in sections 4 and 5.
If the transaction is claimed to be exempt, the transient guest must furnish to the vendor certification specifying the reason that the transaction is not legally subject to the Lodging Tax. If no certification is obtained, it shall be presumed that the Lodging Tax applies.
SECTION 4 — REQUIRED RECORDS. INSPECTION. AND DESTRUCTION
Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the Lodging Tax collected thereon, and shall keep all invoices and such other pertinent documents. If the vendor furnishes lodging not subject to the Lodging Tax, the vendors’ records shall show the identity of the transient guest if the transaction was exempted by reason of such identity, or the nature of the exemption if exempted for any other reason. Such records and other documents shall be made available for inspection and copying by the Board, Logan County Auditor or the auditor’s designee as may be necessary to determine compliance with this resolution and tax payment. Any vendor which fails to make records available within ten (10) business days after notice from the Board or County Auditor shall be deemed to have failed to file a return for the period sought to be audited and shall be subject to all penalties and interests for failing to file a return as of the date said return was due.
Lodging Tax documents shall be preserved for a period of four years, unless the Board, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
SECTION 5. ACCOUNT REGISTRATION. REPORTING, AND COMPLIANCE
All lodging vendors, including owners and managers of short-term rental properties, are required to register their property with Logan County and maintain an active registration status for as long as the property is being operated as a Lodging establishment. Failure to register a Lodging establishment or maintain an active registration status may be considered a violation of this regulation and may result in penalties or enforcement actions as detailed in Section 7.
Additionally, vendors must create and maintain an account on the Logan County designated lodging tax collection platform.
This account shall be used to:
– Report monthly lodging activity
– Remit lodging taxes owed to Logan County
– Maintain updated contact and property information
– Submit documentation upon request, including exemption forms and audit responses
Failure to establish or maintain an account may be considered non-compliance with this regulation and may result in penalties or enforcement action as outlined in Section 7.
Each vendor shall report and remit taxes monthly, on or before the twentieth (20″) day of the month following the reporting period. Reports must detail total rents received, taxes collected, any claimed exemptions, and such other information as the Board deems necessary for the proper administration of the Lodging Tax.
The Board may authorize vendors whose Lodging Tax liability is not such as to merit monthly returns, as determined by the Board upon the basis of administrative costs to the Board, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
Reports and payments are considered delinquent if not received or postmarked by the deadline. All tax collection and remittance procedures fall under the authority granted to the County pursuant to ORC § 5739.09.
SECTION 11. UNIFORM RETURN OF LODGING TAX TO LOCAL JURISDICTION
After deducting the real and actual costs of administering the tax, each municipal corporation or township that does not levy an excise tax on the transactions shall be paid ten-percent (10%) of the net collected in the municipal corporation or in the unincorporated portion of the township from each transaction.
SECTION 12. SEVERABILITY
If any provision of this regulation is found to be invalid or unenforceable, the remainder shall continue in full force and effect.
