April 6, 2026 · Put-in-Bay, OH STR Tax Guide

Put-in-Bay Short-Term Rental Tax Guide for Airbnb Hosts (2025)

Put-in-Bay on South Bass Island in Lake Erie is Ohio's most distinctive resort destination — a tiny island accessible only by ferry or small plane, where golf carts outnumber cars and summer weekends are among the most festive in the Midwest. The combination of Victorian-era architecture, Perry's Victory and International Peace Memorial (a 352-foot Doric column honoring the Battle of Lake Erie), wineries, waterfront bars, and fishing attracts a diverse crowd of families, history buffs, and adult vacationers.

For Airbnb hosts, Put-in-Bay's island-only access and limited accommodation inventory create a supply constraint that supports premium rates during the compressed summer season. ADRs of $250–$400/night are achievable for well-located properties during peak summer weeks. The challenge is extreme seasonality — the market is essentially dormant December through March. Here's the complete tax picture for Put-in-Bay STR hosts.

Put-in-Bay STR Tax Rates

Short-term rentals at Put-in-Bay are subject to Ohio state sales tax plus Ottawa County sales and lodging taxes.

Ohio State Sales Tax

Ohio imposes a 5.75% state sales tax on short-term lodging (stays under 30 days). Airbnb is a registered marketplace facilitator in Ohio and collects and remits this tax for qualifying hosts. Ottawa County adds 1.5% in local sales tax. For direct bookings or non-facilitator platforms, register with the Ohio Department of Taxation at tax.ohio.gov.

Ottawa County Lodging Tax

Ottawa County imposes a 3% lodging tax specifically on short-term accommodations. This tax funds tourism promotion and county services. While Airbnb may collect this in some cases, hosts should verify with Ottawa County's Auditor's office whether independent registration is required for their specific listing arrangement.

Ohio State Income Tax

Ohio has a graduated income tax with relatively low rates for most taxpayers:

• 0% on first $26,050 of taxable income
• 2.765% on $26,051–$100,000
• 3.226% on $100,001–$115,300
• 3.688% on $115,301–$154,800
• 3.99% on income above $154,800

Many Ohio taxpayers also owe municipal income tax to the city where they live or do business, typically 1–2.5%. If you're an Ohio resident who owns a Put-in-Bay STR, you may owe both state income tax and municipal income tax on net rental income. Ohio Form IT-1040 is used for state filing.

STR Licensing at Put-in-Bay

• Village of Put-in-Bay Business License: Required for operating a business (including STR) within the village limits
• Ohio Sales Tax Vendor's License: Required to collect and remit Ohio sales tax; register at tax.ohio.gov
• Ottawa County Registration: For lodging tax collection purposes
• Property Compliance: Properties must meet Ohio fire and safety codes; having adequate smoke detectors, CO detectors, and fire extinguishers is both legally required and a good practice

The Put-in-Bay STR Market

Extreme Seasonal Concentration

Put-in-Bay is one of the most seasonally concentrated STR markets in the U.S. Virtually all rental revenue is generated May through September, with July and August being the absolute peak. Financial planning must account for 7–8 months of minimal income against 12 months of carrying costs (mortgage, insurance, maintenance, property taxes).

Revenue Profile

• July–August Peak: Maximum rates; ADR $350–$500/night for premium properties; weekends book a year in advance for certain properties
• June and September: Strong; ADR $250–$380/night
• Memorial Day, Fourth of July, Labor Day: Holiday weekends command rate premiums of 30–50% above regular summer rates
• May and October: Shoulder seasons; ADR $150–$250/night; occupancy 30–50%
• November–April: Very limited demand; ferry schedules reduced; ADR $100–$150/night; occupancy under 15%

Unique Deductions for Put-in-Bay Hosts

Ferry Costs

This is a unique and often overlooked deduction for Put-in-Bay property owners. Every trip you make to the island to manage, inspect, or maintain your rental property involves ferry transportation. These costs are deductible as travel expenses:

• Miller Ferry or Jet Express round-trip fare: fully deductible per management trip
• Vehicle transport (if you bring a vehicle): deductible for management-purpose trips
• Mileage to and from the ferry dock: deductible at the IRS standard mileage rate

Document the purpose of each trip in your records. Trips that are primarily personal in nature (vacation use of the property) are not deductible.

Golf Cart Deduction

Golf carts are the primary transportation on Put-in-Bay — cars are rare and impractical on the island. If you provide a golf cart for guest use:

• The golf cart qualifies as rental property equipment and depreciates over 5 years (or can be expensed under Section 179)
• Annual maintenance, battery replacement, and registration fees are deductible operating expenses
• Golf cart insurance is a deductible expense

Island-Specific Operating Costs

• Higher supply costs: Everything on the island costs more due to ferry transportation; document and deduct supply purchases
• Property winterization: Annual winterization (draining pipes, protecting equipment) before ferry service reduces is deductible
• Spring reopening: Recommissioning the property each spring is a deductible maintenance expense
• Well and cistern maintenance: Island water infrastructure maintenance

Standard Rental Deductions

• Depreciation: 27.5-year residential schedule
• Property management fees
• Cleaning and turnover services
• Guest supplies and amenities
• Utilities proportional to rental use
• Ohio property taxes and mortgage interest (proportional to rental use)
• Insurance (homeowner, liability)
• Platform fees and marketing

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