The County Fiscal Officer acts as an agent for Cuyahoga County with respect to the collection and disposition of the Cuyahoga County excise tax on lodging of transient guests. The department that handles these varied duties and responsibilities is the Lodging Occupancy Tax Office.

The powers and duties of this department are defined by the Cuyahoga County Code of Regulations. A copy of this Code of Regulations is attached to this Home Page. The Lodging Occupancy Tax Office is located on the third floor of the Cuyahoga County Fiscal Office. All general questions or concerns can easily be directed and/or handled by calling 216-698-2540.

The main purpose of this department is to collect the 6.5% County bed tax which will then be disbursed to Medical Mart, Municipalities, and Destination Cleveland.

In order to regulate the checks and balances for the above-mentioned County bed tax, the Lodging Occupancy Tax Office conducts countywide audits to approximately 186 current establishments. Our services are often called upon to answer questions regarding the most accurate ways to monitor the tax responsibilities at these establishments.

Forms & Regulations

Register your lodging establishments and complete your registration

• Code of Regulations for Transient Guests
• Management Accountant Responsibility
• Supporting Documents for Exemptions and Adjustments
• Tax Exemption Report