Short-term rental owners in Athens face a filing deadline today, Tuesday, Oct. 20, as third-quarter Transient Guest Tax returns and payments come due to the city. The reminder, issued through City Auditor Josh Thomas, applies to owners who rent property in Athens for short stays, and the return covers the quarter that ended Sept. 30.
The tax reaches rentals of less than 30 consecutive days per occupant, the city’s definition of a transient stay. That means owners offering homes, rooms or other lodging for brief visits during the quarter are the ones who must file, rather than landlords with longer-term tenants. Owners who hosted guests on that short-term basis between the start of the quarter and Sept. 30 fall under this filing round.
Athens assesses the Transient Guest Tax at 3%, under authority in Ohio Revised Code Section 5739.09(B)(1). The charge is calculated on the short-term rentals covered by the tax, and the third-quarter return accounts for the period ending Sept. 30. Filing the return together with the payment is what closes out the quarter for an owner, so both pieces need to reach the city by the deadline.
To file, owners must remit a Transient Guest Tax Return along with their payment by the due date. The city does not currently accept electronic remittance for this tax, so owners cannot count on an online payment option to beat the deadline. The needed forms are posted on the city’s website on its Tax Forms page, where owners can obtain the return before submitting it.
The filing is not a one-time obligation. Returns and payments for this tax are made quarterly, which puts owners on a repeating calendar through the year. After today’s deadline, the next due date is Jan. 20, covering the quarter that ends Dec. 31. Owners who rent through the fall and the holidays will be reporting that activity in the January filing.
In general terms, taxes on short stays are one way a city shares the cost of serving visitors among the guests who use local services, rather than placing that cost only on full-time residents. Athens, as home to Ohio University, regularly hosts families, alumni and other visitors whose stays support local lodging, dining and shops. A clear quarterly filing routine helps the city track that visitor activity consistently, and it gives rental owners a predictable schedule to follow.
Owners with questions about the return, the payment or whether their rental qualifies can contact the Athens City Income Tax Department at (740) 592-3337, Monday through Friday from 8 a.m. to 4 p.m. With the deadline falling today, owners who have not yet filed should get the return and payment in now, and then mark Jan. 20 on the calendar for the next quarter.
Photo: Ed!, CC BY-SA