Tourism

Perry County Tourism

Every lodging establishment in Perry County is required by law to pay a lodging tax. If your looking to open an establishment or currently own one in Perry County, you will find what you need here!

Frequently Asked Questions

What is the lodging tax?
The lodging tax is charged to every transient guest occupying a room or rooms with sleeping
accommodations in a lodging establishment. Pursuant to the Ohio Revised Code Section 5739.024, a 3% lodging tax is levied under the Board of Commissioners.

Who must file lodging tax?
Every establishment (hotel, motel, bed & breakfast, Airbnb rental, house rental, room rental, etc.) kept, used, maintained, advertised, or held out to the public to be used as a lodging establishment where sleeping accommodations are offered to transient guests.

What is the lodging tax rate in Perry County?
The lodging tax rate is 3.0%.

When is the county lodging tax to be paid?
Currently it’s filed on a bi-annual basis (January 1, 2024-June 30, 2024 and July 1, 2024-December 31,
2024). Beginning in 2025 it will be on a quarterly basis.

To whom is the check made payable for the lodging tax?
Please make all checks payable to Perry County Commissioners.

Where should a lodging establishment mail its payment?

Perry County Commissioners
Attn: Angela McCord
212 S. Main Street
New Lexington, OH 43764

What happens if payment is late?
Failing to report tax or paying after the deadline could result in penalties and interest being charged.

How do I get my Lodging Establishment on the Discover Perry County Website?
To request inclusion of your lodging establishment, fill out a submission form by clicking the link below!
Submit My Business