Hotel/Motel Home Page

The powers and duties of this department are defined by the Cuyahoga County Code of Regulations, which was revised in September, 2000. A copy of this Code of Regulations is attached to this Home Page.

The Hotel/Motel Occupancy Tax Department has recently relocated to the second floor of the Cuyahoga County Administration Building, Room 222. All general questions or concerns can easily be directed and/or handled by calling at (216) 698-2540.

The main purpose of this department is to collect the 4.5% County bed tax which will then be disbursed to the municipalities, the Convention & Visitor’s Bureau of Greater Cleveland and the Cleveland Cuyahoga County Port Authority.

In order to regulate the checks and balances for the above-mentioned County bed tax, the Hotel/Motel Occupancy Tax Department conducts countywide audits to approximately 140 current establishments. This is an ever-increasing number in the County and it is projected to grow an additional 5% within the next three- (3) years.

Our services are often called upon to answer questions regarding the most accurate ways to monitor the tax responsibilities at these establishments.