Transient Lodging Tax

Effective April 1, 2016 the City of Dayton imposed a Transient Lodging Tax on overnight stays in temporary dwelling units used for human occupancy.

Who Must Pay?
A person who furnishes temporary overnight lodging is considered a transient lodging provider.  Whoever collects the payment for occupancy is considered the transient lodging tax collector and is responsible for collecting and remitting the tax with the appropriate tax forms.  Tax returns are required even if no tax is collected for a reporting period. 
Who Must Register?
All Transient Lodging Operators are required to register with the City Manager.  Registration forms can be obtained from the City of Dayton or click on the appropriate form to the right.  A certificate of authority to collect tax will be issued by the City upon receipt of your completed registration form.
Quarterly Tax Returns:


Business Registration Requirement:
All individuals or agents of a entity, intending to conduct business within the city limits of Dayton, must first submit a completed business registration form and pay the required fee.  Business Registrations expire annually on December 31st and the annual fee is $25. 
How Much is the tax?
Transient lodging providers must collect and remit 8% of the total gross lodging receipts to the City of Dayton quarterly.  If you collect payment for transient lodging directly from customers, then you must collect this tax.  You will hold this tax in trust and send it quarterly to the City of Dayton.  Quarterly returns not received in a timely manner will be charged penalties and interest. 
Who is Exempt for the Tax?
  • Any occupant for more than 30 successive calendar days with respect to any rent imposed for the period commencing after the first 30 days per calendar year.
  • Any person who rents a private home, vacation cabin, or like facility from any owner who rents out such facility for less that 30 days per calendar year.
How and When do I Pay the Tax?
Transient Tax Collectors must file a quarterly return and submit the tax for each business, on or before the last day of April, July, October and January.  A zero tax return must be submitted even if you didn't collect any tax for the reporting period.
Tax Reporting Schedule:
  • January, February & March
  • April, May & June
  • July, August & September
  • October, November & December

Due Date to File  =  April 30th
Due Date to File  =  July 31st
Due Date to File  =  October 31st
Due Date to File  =  January 31st