§ 371.03. Transient or short-term rental guest to pay taxes.  


Latest version.
  • (a)

    The taxes imposed by this chapter shall be paid by the transient guest or short-term rental guest to the vendor, and each vendor shall collect from the transient or short-term rental guest the full and exact amount of the tax payable on each taxable lodging. Should the hosting platform collect the full and exact amount of the tax payable for each separate transaction, the short-term rental host shall be relieved of the requirements of this section. If the transaction is claimed to be exempt, the transient guest or short-term rental guest must furnish to the vendor, and the vendor must obtain from the transient guest or short-term rental guest, written proof of exempt status as set forth in Columbus City Codes, Section 371.02. If no such proof of exemption is obtained, it shall be presumed the tax applies.

    (b)

    The excise tax imposed on any short-term rental guest shall be paid by the short-term rental guest to either (1) the hosting platform that facilitates booking services for short-term rental accommodations between a short-term rental host and short-term rental guest(s), or (2) the short-term rental host that offers accommodations without the use of a hosting platform or uses a hosting platform that does not collect short-term rental excise taxes from a short-term rental guest.

(Ord. 3006-88; Ord. No. 0362-2019 , § 1, 2-4-2019)