Who must collect the tax?

The ORC section 5739.09 deals with this question, as does the county’s code of regulations. If you have a business that provides transient lodging, your guests are likely subject to lodging tax.

How much is the tax?

The county’s lodging tax is 3 percent.

How do I calculate lodging tax?

Lodging tax is calculated off of the gross amount paid by your guests.

Are cleaning fees, pet fees and service fees taxable?

Yes, these fees are part of the gross amount paid by your guests and should be included in your calculations.

I have multiple properties; do I need to send in a monthly report for each?

Yes, one form should be filled out for each establishment every month.

What about Airbnb/VRBO properties?

While Airbnb & VRBO collect and remit the tax for some municipalities across the country, it does not do so for Pike County. Because these providers do not remit the tax to the county, it is the operator’s responsibility to collect it and pay out of the proceeds from Airbnb. Most of the online lodging companies like Airbnb provide the option for you to collect lodging tax. That amount will be sent to you with your regular revenue that you receive from the company. It is then the operators responsibility to send that onward to the county.

How is the tax distributed?

Like most municipalities across the country, the lodging tax is utilized to fund local tourism operations. Other than a small percentage that stays with the county for administration of the tax, the balance of the lodging tax goes to the Pike County Chamber of Commerce & Tourism who serves as the official destination marketing organization (DMO) for Pike County.

What does the Pike Chamber & Tourism do?

The Pike County Chamber of Commerce & Tourism is the county’s lead tourism marketing organization. It tracks industry trends in the county and states, publishes a visitor’s guide and other promotional materials, participates in regional and statewide tourism associations, maintains the Visit Pike County website, and provides professional assistance through its office in Waverly.

What if my business is seasonal only?

The reporting form includes a space for noting the last day of operation in your season and the anticipated start-up date for the next year. You do not need to submit reports during that down period as long as the auditor’s office has been properly notified with the form.

Am I required to register?

Yes, all who collect the lodging tax must register with the county. There is no charge for the registration, and you can download and complete the forms here.

How do I register?

First, registration is by property, not owner. Thus, if you own multiple properties at which the lodging tax is collected, you will need to register each one individually.

What if I stop renting by the day or week and convert the property to a monthly rental?

You are required to inform the auditor’s office of the property’s change in status. When you resume renting to transient guests, you may begin using the monthly report form again.

How often do I need to report and pay the taxes?

The reports are due by the 10th of the month following the month you are reporting.

How much is the penalty?

10 percent of the tax due is added to the tax if the report is not received on time. The penalty is in place because the lodging tax belongs to the county, not the operator, and must be submitted monthly, not as cash flow permits.

How do I obtain the forms for reporting?

Forms can be downloaded here. If you would like forms to be mailed to you, please contact Chandler Grooms via email.

Do I have to pay the merchant’s fee charged by my credit card servicer?

Yes, the lodging tax cannot be discounted by whatever fees are deducted from payments made by customers who pay with a credit card.

Are my business records subject to audit by the county?

Yes, you are required to make the records available to the county auditor in the event the DMO or the auditor’s office feels an audit is necessary to confirm the data submitted on a report(s).

Is there a discount for timely filing of the county lodging tax?

No, the county does not offer a filing discount similar to the state’s sales tax discount.

What forms of payment are accepted?

Cash, check, or money order.

May I advertise the lodging tax as part of the rate?

While there no restriction on advertising or quoting the tax in the rate, you must break out on the customer’s bill how much of the rent will go to pay the county’s lodging tax. We prefer that operators state all rates plus the applicable lodging tax rather than build them into a price. This ensures that consumers have an accurate apples-to-apples comparison tool when shopping for lodging.

What support materials does the county provide for my business?

The Pike County Chamber of Commerce & Tourism publishes a list of lodging facilities in its annual visitors’ guide and on it’s website. Visitor Guides are available as requested to be used at your lodging establishment. Other brochures or local and regional travel destinations and attractions may also be available upon request.