Butler County Real Estate Investors Association


Butler County Real Estate Investors Association

At BCREIA, we believe in empowering people to grow their wealth through real estate investing. We have been providing education, resources, and support for investors and housing providers from all walks of life for over 50 years.

We understand that real estate investing is a complex process, and that’s why we offer comprehensive courses, workshops, events, and webinars to help you navigate the process. Whether you’re a beginner or a seasoned pro, we are here to help you build a successful real estate portfolio.


WEDNESDAY, September 20, 2023

City of Hamilton Ordinance Review Commission
Council Chambers
8:00 AM

FROM: Finance and Planning Departments

RE: A recommendation relative to amending Chapter 193, Transient Occupancy Excise Tax, of

the Codified Ordinances of the City of Hamilton, Ohio by amending Section 193.01,

definitions, to amend the definition of hotel to include establishments in which fewer than

five rooms are used for the accommodation of guests.

Dear Mayor and Members of the Ordinance Review Commission:

Chapter 193, Transient Occupancy Excise Tax, of the Codified Ordinances of the City of Hamilton, Ohio

establishes the “Transient Occupancy Excise Tax” and requires that hotels pay this tax. Currently,

Section 193.01(c) defines “hotel” as “every establishment kept, used, maintained, advertised or held

out to the public to be a place where sleeping accommodations are offered for a consideration to

guests, in which five or more rooms are used for the accommodation of such guests, whether such

rooms are in one or several structures. Such term shall include a motel if such establishment meets

the definition of hotel as contained in this subsection (c)”. This definition mirrors the definition in

Section 5739.01(M) of Sales tax definitions of the Ohio Revised Code. As such, establishments with

less than five (5) rooms available for rent do not meet the definition or requirements, specifically the

transient occupancy excise tax, under the Chapter.

 

On March 27, 2020, House Bill 197 became effective and established Section 5739.091, Expansion

of Definition of Hotel, of the Ohio Revised Code. This adopted section allows municipalities to adopt a

resolution or ordinance specifying that the definition for “hotel” may also include “establishments in

which fewer than five (5) rooms are used for the accommodation of guests”. As City staff have been

reviewing other communities’ short-term rental regulations, we have found that a number of

municipalities in Ohio, including Oxford, Cincinnati, and Columbus, have changed their definition to

include establishments with one (1) or more rental units. Amending the definition for “hotel” include

one or more units means that short-term rentals in the City of Hamilton would meet the requirements

of the chapter and therefore, be required to pay the transient occupancy excise tax.

City Staff is presenting an update for the Ordinance Review Commission’s consideration that would

create consistency for all vacation/short-term rental-oriented units in Hamilton. The Transient

Occupancy Excise Tax, established in Section 193.02, Rate of Tax, is six-percent (6%) and the funds

are earmarked to promote and support tourism. Hamilton currently has 109 registered short-term

rental units.

 

Recommendation: City Staff proposes amending Chapter 193, Transient Occupancy Excise

Tax, of the Codified Ordinances of the City of Hamilton, Ohio to amend the definition of “hotel”

Motion: That the legislation move forward to City Council.



*****************************************
Thursday, October 12, 2023

Miami University Hamilton
HAMILTON CAMPUS
6pm to 9pm   
Light Meal Provided

Speaker: To Be Announced

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Building Community

        
Working Together to Serve Butler County


BCREIA President Nick Gallant, presenting a check to
Jeffrey Diver, Founder of the organization S.E.L.F
Support to Encourage Low Income Families

 

 

Contact Us

Butler County Real Estate Investors Association

3189 Princeton Rd., Suite 242
Hamilton, OH 45011
(513) 857-2006

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