General Assembly


Short Title

Modifies tax collection and remittance by hotel intermediaries 
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Long Title To amend sections 351.021, 353.06, 5739.01, 5739.09, 5739.12, 5739.13, 5741.01, 5741.12, and 5741.13 and to enact section 5739.081 of the Revised Code to require hotel intermediaries to collect and remit applicable sales and use tax on the full amount paid for hotel lodging, to require hotel intermediaries to supply customers with itemized invoices, to specify that a hotel intermediary is presumed to have "substantial nexus" with Ohio if the intermediary arranges lodging at Ohio hotels, and to specify that hotels are not liable for the failure of a hotel intermediary to properly collect or remit applicable taxes.


As Introduced

Legislation Text

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House Ways and Means Committee

Primary Sponsors

Cheryl L. Grossman
Gary Scherer


Terry Boose
Tony Burkley
Steven W. Kraus
Michele Lepore-Hagan
Rick Perales
Debbie Phillips
Michael Sheehy
Robert Sprague
Michael Stinziano
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