Short-term rentals in Logan, explained properly.

Sec. 157.163(D) defines a short term rental as any dwelling rented wholly or partly in exchange for a compensatory fee for a period of time less than 30 consecutive days in any 12 month period. Division (C) says the section applies only to short term rentals as so defined and does not apply to a hotel or motel as defined in the City of Logan Zoning Code, the Ohio Revised Code or the Ohio Building Code.

Sec. 157.163(I) provides that no more than ten guests may occupy a short term rental at any given time.

Sec. 157.163(K) requires a minimum of one off-street parking space for each bedroom. Short term rentals in the B-1 District are exempt from this regulation. The license application must include a site plan showing the location of required off-street parking spaces (H)(1)(b). No new access points, driveways or curb cuts may be created or installed for access to the rental unit (L).

Sec. 157.163(J) prohibits renting individual accessory uses or structures, such as swimming pools, tennis courts, basketball courts, pickleball courts or other recreational areas, without renting or leasing the principal dwelling unit or units on the property.

Sec. 157.163(M) permits one informational wall sign in compliance with the City of Logan sign ordinances, containing the address and, optionally, the name of the short term rental unit. No outdoor advertising on the property is permitted.

Sec. 157.163(O) states this standard in general terms.

Sec. 157.163(N) requires annual reporting of short term rental income to the City of Logan Income Tax Department. The City income tax rate and filing rules are in a separate chapter that has not been reviewed.

Sec. 157.163(H)(10) says license holders are subject to the same lodging tax hotel owners pay on room rates. The rate, who collects it and filing rules are in a chapter that has not been reviewed, so this page shows no City lodging tax rate and no combined tax total. Ohio's state sales tax rule for lodging is shown separately under the state rules.

Sec. 157.163(P) gives the City of Logan authority to revoke a short term rental license on those grounds.

The Department of Taxation's taxability guide lists hotel room rentals as taxable for stays under 30 days in facilities with 5 or more sleeping rooms. Its information release on bed and breakfasts quotes the Ohio Revised Code definition of a hotel (an establishment where sleeping accommodations are offered to guests and five or more rooms are used for guests, in one or several structures) and of transient guests (stays of less than thirty consecutive days), and says a bed and breakfast with fewer than five rooms available to transient guests is not a hotel and does not have to charge the tax on the room; food served on the premises is still taxed unless room and meal charges are separated. The Department gives the state sales tax rate as 5.75 percent. The information release dates from 1995 and cites older letters of R.C. 5739.01; the current text of the Revised Code could not be read for this page. How a whole-home short-term rental counts its rooms is not addressed by the sources read; check with the Department of Taxation. City and county lodging taxes are shown on each place's page.

Since September 1, 2019, a marketplace facilitator that meets substantial nexus in Ohio is treated as the seller for the sales it facilitates and must collect and pay Ohio sales tax on them. The Department of Taxation says that, to count as facilitating a sale, the marketplace must be selling a taxable good or service used or received in Ohio, and that this excludes lodging by a hotel. The Department pages read do not say whether booking platforms collect state sales tax on stays at short-term rentals that are hotels (five or more rooms); check with the platform and the Department. City rules on platform collection of city lodging taxes are shown on each place's page.