HB 571 Summary

• Specifies that for sales and use tax purposes, the taxable "price" of hotel lodging booked through hotel intermediaries (online booking platforms) is the total amount paid by the customer as advertised, not just the hotel's portion.

• Applies to hotel lodging taxes at county, township, and municipal levels, including excise taxes and lodging facility taxes levied under multiple sections of Ohio law.

• Creates new section 5739.081 requiring hotel intermediaries to collect and remit taxes on the full advertised amount paid by consumers to the appropriate taxing authority.

• Defines "hotel intermediary" as a person who brokers or arranges hotel lodging purchases but excludes hotels themselves, persons receiving commissions from hotels, and persons with separately stated service charges.

• Effective date: January 1, 2019, with amendments to sections 351.021, 353.06, 5739.01, and 5739.09 of the Revised Code.