Tag Archives: lodging tax

ILN Today Post

OhioL Home rule authority can’t save Avon’s new lodging tax

In October of 2014, the city of Avon, Ohio passed Ordinance 113-14, which intended to create a convention and visitors’ bureau, and designate it the recipient of a new 3 percent excise tax on hotel accommodations. The law cited provisions of the Ohio Revised Code that permit municipalities, townships, and counties to enact a permissive excise tax on lodging of up to 3 percent. The Code limited the time in which this could be done, providing that a county could enact a lodging tax after July 1, 1980, only if no municipality or township that is wholly or partially located within that county had yet enacted its own lodging tax.
On April 29, 1983, Lorain County enacted a 3 percent lodging tax, which was possible because at that time, no municipality or township within it had yet adopted its own lodging tax.
Read full article