Butler County Real Estate Investors Association
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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.
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Thursday, October 12, 2023
HAMILTON CAMPUS
6pm to 9pm
Light Meal Provided
Speaker: To Be Announced
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