What is the lodging tax rate in Hocking Hills, Ohio?

Short-term rentals in Hocking County, Ohio are subject to Ohio's 5.75% state sales tax plus Hocking County's bed tax (lodging excise tax), which is levied at 3% for a combined rate of approximately 8.75–9%. Logan, the county seat, may levy additional local taxes. The exact rate depends on the property's location within the county.

Do I need to register my Hocking Hills cabin as an STR?

Ohio does not have a statewide STR registration requirement, but Hocking County and local townships may have their own zoning and registration requirements. Properties that include a pool, hot tub, or serve more than 5 guests may also be subject to Ohio Department of Health regulations for transient lodging facilities. Always check with Hocking County and your township before listing.

Is a hot tub deductible for my Hocking Hills Airbnb?

Yes. A hot tub purchased for guest use at a Hocking Hills rental property is a depreciable business asset. You can depreciate it over 5–7 years or potentially use Section 179 to expense the full cost in the year of purchase, subject to income limits. Annual maintenance costs (chemicals, service, cover replacement) are fully deductible as operating expenses each year.

Does Airbnb collect Ohio sales tax and Hocking County lodging tax?

Yes. Airbnb operates as a marketplace facilitator in Ohio and collects and remits Ohio state sales tax on behalf of hosts. For county lodging taxes, coverage varies by county. Hosts should verify whether Hocking County lodging tax is remitted by the platform or whether they must collect and remit it directly to the county.

April 6, 2026 · 8 min read

Hocking Hills STR Tax Guide for Airbnb Hosts (2026)

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Hocking Hills is Ohio's premier nature tourism destination — a rugged landscape of sandstone caves, waterfalls, and old-growth forest that draws over three million visitors per year. The market has exploded with cabin, A-frame, and glamping rentals catering to Columbus day-trippers and weekend escape seekers. If you're hosting in Hocking Hills, here's everything you need to know about Ohio's STR tax structure and the deductions that matter most for cabin hosts.

Ohio's STR Tax Structure: Sales Tax and Lodging Excise Tax

Ohio taxes short-term rental income through two primary mechanisms: the statewide sales and use tax and county lodging excise taxes. Understanding both is essential for Hocking Hills hosts.

Ohio State Sales Tax (5.75%)

Ohio imposes a 5.75% state sales tax on transient accommodations (stays of fewer than 30 consecutive days). This tax applies to the total rental charge including cleaning fees in most cases. Hosts must register with the Ohio Department of Taxation or rely on marketplace facilitator collection through Airbnb or VRBO.

Hocking County Lodging Excise Tax (3%)

Hocking County levies a 3% lodging excise tax on transient accommodations within the county. This is administered separately from the state sales tax and goes to support county tourism promotion and services. Not all booking platforms remit county lodging taxes — verify coverage with your platform's tax documentation.

Tax Component	Rate	Remitted To
Ohio State Sales Tax	5.75%	Ohio Dept. of Taxation
Hocking County Lodging Excise Tax	3.00%	Hocking County
Combined Rate	~8.75%

Platform Tax Remittance

Airbnb collects and remits Ohio state sales tax for all Ohio bookings. For Hocking County lodging excise tax, you should verify directly with Airbnb's tax remittance documentation whether the county portion is covered. If not covered by the platform, you must register with Hocking County and remit the 3% tax directly on a monthly or quarterly basis.

Registration and Zoning Considerations

Ohio does not have a statewide STR licensing requirement. However, Hocking County zoning regulations and township rules vary significantly across the area. Before listing your Hocking Hills cabin, confirm:

Your property's zoning classification and whether STRs are permitted
Whether your township (Falls Township, Good Hope Township, etc.) has adopted local STR regulations
Ohio Department of Health requirements if your property sleeps 6+ guests or has a pool/spa
Septic system capacity for the maximum guest occupancy you intend to advertise

Septic System Compliance

Hocking Hills cabin properties are typically on private well and septic systems. Ohio's Board of Health requires septic systems to be sized for the number of occupants. Advertising your cabin for 10 guests when your septic is rated for 6 creates both a legal liability and a potential health violation. Get your septic system inspected and confirm its rated capacity before advertising maximum occupancy.

Top Deductions for Hocking Hills Cabin Hosts

Cabin and glamping rentals in Hocking Hills have some unique expense categories that generate significant deductions alongside the standard rental expense profile.

Hot Tub Purchase and Maintenance

A private hot tub is arguably the single most impactful amenity for Hocking Hills cabins — it's essentially a prerequisite for competing at premium rates. The purchase price of a hot tub is a depreciable business asset (typically 5–7 year MACRS life). Annual operating costs are fully deductible:

Chemical treatment: $400–$700/year
Annual professional service/inspection: $150–$250
Cover replacement (every 3–5 years): $300–$500
Drain and refill costs: $50–$100/year
Electricity for heating: allocable portion of utility bill

Cabin Structure Depreciation

The cabin building itself is depreciated over 27.5 years. A log cabin or A-frame structure purchased or built for $200,000 generates approximately $7,272 per year in depreciation that reduces taxable income without a cash outlay. Don't forget to also depreciate any substantial capital improvements (deck additions, cabin expansions, fireplace installations).

Outdoor Recreation Equipment

Equipment provided for guest use at a Hocking Hills cabin is a depreciable asset or expensed in the year of purchase (items under $2,500). Deductible guest amenities include:

Kayaks, canoes, and paddles for nearby lake access
Hiking gear and trail maps
Hammocks and outdoor furniture
Fire pit and firewood storage equipment
Cornhole sets, yard games, and outdoor entertainment

Firewood and Winter Supplies

Providing firewood for guests at a cabin with a fireplace or fire pit is a genuine rental amenity expense. Cord wood for an active Hocking Hills cabin can run $400–$800/season. This is a deductible operating expense, as are fire starters, kindling, and fireplace maintenance costs.

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Well and Septic System Maintenance

Unlike urban rentals on municipal water and sewer, Hocking Hills cabin properties incur well and septic maintenance costs that are specific to rural property hosting. Annual septic pumping ($300–$600), well water testing ($100–$200), and any required repairs are deductible as rental maintenance expenses.

Property Insurance — Rural Rates

Cabins in rural Hocking County often carry higher insurance premiums due to distance from fire stations, wildfire exposure, and the transient nature of rental use. Vacation rental dwelling insurance for a Hocking Hills cabin typically runs $1,500–$3,500/year. The full premium is deductible for a property used exclusively as a rental; for mixed-use, deduct in proportion to rental days.

Driveway and Road Maintenance

Many Hocking Hills cabins are accessed via private roads or long gravel driveways that require regular grading, gravel replenishment, and snow removal. These maintenance costs are deductible as property maintenance expenses. A heavily-used rental driveway might require $500–$1,500 in annual maintenance.

Hocking Hills Deduction Example

A Hocking Hills cabin generating $55,000/year in gross income with $22,000 in deductions (depreciation $7,272 + hot tub maintenance $800 + cleaning $6,000 + insurance $2,500 + utilities $2,000 + platform fees $2,200 + supplies $1,228) nets $33,000 in taxable income. At a 24% federal + 3.99% Ohio rate, the deductions save approximately $6,160 in taxes.

Hocking Hills Market Seasonality

Hocking Hills has a multi-peak seasonal pattern driven by its proximity to Columbus (90 minutes) and the diversity of its outdoor attractions. Key revenue periods for tax and cash flow planning:

Fall Foliage (October – November): Highest ADRs and near-100% occupancy for well-located cabins
Summer (June – August): Consistent Columbus weekend traffic, waterfall hiking season
Valentine's Day Weekend and Mother's Day: Romantic getaway spike with premium rates
Spring (April – May): Wildflower season drives nature tourism
Winter (December – February): Shoulder season but steady demand for cozy cabin escapes and New Year's bookings