The Lodging Excise Tax Return Coupon, printed on the form as Return of Lodging Excise Tax, is the statement the Summit County Fiscal Office uses to collect lodging excise tax for a single transaction month. It is listed on the Fiscal Office forms page next to the Summit County property tax forms, but it reports lodging rents, not real estate value. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Fiscal Office publishes the original at the agency's website and receives the return with your payment.
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What is Lodging Excise Tax Return Coupon – Summit County, OH?
The Lodging Excise Tax Return Coupon, printed on the form as Return of Lodging Excise Tax, is the statement a taxpayer submits with payment to the Summit County Fiscal Officer to report rents for one transaction month and compute the lodging excise tax due.
The form is issued by the Summit County Fiscal Office, the county office headed by the Fiscal Officer, and it is addressed to the Fiscal Officer at 175 S. Main Street - Room 320, Akron, Ohio 44308. Each statement is tied to an Account Number, a Transaction Month and a Due Date, which are printed in the header, together with the taxpayer's name and address.
The body of the return has seven lines: Gross Rents (line 1), Taxable Rents (line 2), the tax rate printed on the form applied to line 2 (line 3), Payment Adjustments with an attached explanation (line 4), Total Payment Due (line 5), a Late Filing Penalty with a Yes/No choice (line 6) and Final Amount Due (line 7). The taxpayer then certifies that the information is true and accurate for the transaction month and prints a name, signs and dates.
The sheet has two parts: a Taxpayer Copy to keep for your records, and a return copy that goes back to the address above. On its forms page the Fiscal Office also lists a Lodging Excise Tax Code of Regulations, a Certificate of Exemption and a Tax Exemption Report. This coupon is not a property tax form: the DTE forms listed on the same page are separate documents.
Who needs to file Lodging Excise Tax Return Coupon – Summit County, OH?
The form is built for the taxpayer who holds a lodging excise tax account with the Summit County Fiscal Office and must report rents for a given transaction month. Each statement carries the account number, the taxpayer's name and address, and the month it covers, so one return is completed per statement.
The certification at the bottom also binds the signer to notify the Fiscal Officer of any change in ownership, name or address. Anyone who signs should be the person responsible for the account named on the statement; the form prints a line for the signer's printed name, a signature and a date, and says nothing about representatives.
Taxpayers who need to claim exempt rents should know that the Fiscal Office's forms page lists a Certificate of Exemption and a Tax Exemption Report, each with the instruction to attach it to the Lodging Occupancy Tax Return. The page adds that supporting documentation must be retained for at least 4 years or until the audit for that period is completed.
Do not use this coupon for property tax matters. Homestead exemptions, valuation complaints and conveyance statements have their own forms (such as DTE 105A, DTE 1 and DTE 100) on the same forms page.
When to file Lodging Excise Tax Return Coupon – Summit County, OH
File the return for each transaction month by the Due Date printed in the header of that month's statement. The form sets no single calendar date of its own; the due date belongs to the statement and the month it covers.
Filing late has a stated consequence on the form. Line 6, Late Filing Penalty, is figured as a percentage of line 5, the percentage being printed on the form, and you mark Yes or No depending on whether the return is late. The penalty feeds into line 7, Final Amount Due.
The return must be sent together with payment, so prepare the check before you mail the statement. Keep the Taxpayer Copy for your records.
Documents you need
- Check payable to Kristen M. Scalise CPA, CFE, Fiscal Officer, County of Summit, sent with the statement; the form says to submit the statement with your payment.
- Written explanation of the adjustment, attached whenever you enter a payment adjustment on line 4.
- Certificate of Exemption: the Fiscal Office's forms page says to attach it to the Lodging Occupancy Tax Return Coupon.
- Tax Exemption Report: the forms page says to attach it to the Lodging Occupancy Tax Return, and to keep supporting documentation for at least 4 years or until the audit for that period is completed.
How to fill out Lodging Excise Tax Return Coupon – Summit County, OH
Confirm account and transaction month
Enter or check the Account Number and the Transaction Month printed at the top, and note the Due Date. One return covers one transaction month.
Enter your name and address
Fill in Name, Address, City, State and Zip Code so they match the taxpayer account the Fiscal Office has on file.
Report gross rents on line 1
Enter the Gross Rents for the transaction month on line 1.
Report taxable rents on line 2
Enter Taxable Rents on line 2. Line 3 applies the tax rate printed on the form to this line 2 figure.
Compute the tax on line 3
Multiply Taxable Rents (line 2) by the tax rate printed on line 3 and enter the result.
Enter payment adjustments on line 4
If an adjustment applies, enter it on line 4 and attach an explanation, as the line instructs.
Enter total payment due on line 5
Enter the Total Payment Due on line 5 from lines 3 and 4.
Answer the late filing penalty on line 6
Mark Yes or No for the Late Filing Penalty. If it applies, the penalty is the percentage of line 5 printed on the form.
Enter the final amount due on line 7
Enter the Final Amount Due on line 7, including any late filing penalty from line 6.
Print name, sign and date
Under the certification, print your name, sign and enter the date. By signing you certify the information is true and accurate for the transaction month and that you will notify the Fiscal Officer of any change in ownership, name or address.
Review, download and keep a copy
Check every line against the statement, then download or print the completed PDF from FillingPDF. Keep the Taxpayer Copy and assemble the return copy, check and attachments as described under How to submit.
How to submit Lodging Excise Tax Return Coupon – Summit County, OH
Submit the statement together with your payment by mail or delivery to the Summit County Fiscal Officer; the form names no other channel.
- Address: Kristen M. Scalise CPA, CFE, Fiscal Officer, County of Summit, 175 S. Main Street - Room 320, Akron, Ohio 44308.
- Payment: the form says to make the check payable to Kristen M. Scalise CPA, CFE, Fiscal Officer, County of Summit. Line 7 shows the final amount due; the tax rate and penalty percentage are printed on the form, and the Fiscal Office can confirm current figures.
- Which copy: send the return copy marked "Return This Copy to the Above Address" and keep the Taxpayer Copy.
- Attachments: attach an explanation if you enter a payment adjustment on line 4. The Fiscal Office's forms page also directs that the Certificate of Exemption and the Tax Exemption Report be attached to the Lodging Occupancy Tax Return.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the statement without payment; the form says to submit it with your payment, made payable to the Fiscal Officer, County of Summit.
- Entering a payment adjustment on line 4 without attaching an explanation, which the line requires.
- Sending the Taxpayer Copy instead of keeping it; the return copy is the one marked to go back to the Akron address.
- Leaving the Account Number, Transaction Month or Due Date unchecked against the statement, so the return covers the wrong month.
- Marking line 6 No on a return filed after the printed Due Date; the late filing penalty is a percentage of line 5.
- Forgetting to print your name, sign and date under the certification.
- Filing exemption forms separately instead of attaching the Certificate of Exemption or Tax Exemption Report as the Fiscal Office's forms page directs.
- Discarding exemption supporting documentation; the forms page says to retain it for at least 4 years or until the audit is completed.
Frequently asked questions
What is the Lodging Excise Tax Return Coupon?
It is the Summit County Fiscal Office statement, printed as Return of Lodging Excise Tax, on which a taxpayer reports gross and taxable rents for a transaction month, figures the tax due and submits it with payment to the Fiscal Officer.
Where do I mail the Summit County lodging excise tax return?
Send it with your payment to Kristen M. Scalise CPA, CFE, Fiscal Officer, County of Summit, 175 S. Main Street - Room 320, Akron, Ohio 44308. The form names no other address or channel, and the check is payable to the Fiscal Officer, County of Summit.
When is the lodging excise tax return due?
By the Due Date printed on the statement for each transaction month. The form has no single fixed date, so check the header of the statement you are completing. A late filing penalty, a percentage of line 5, is figured on line 6.
What is the late filing penalty on this return?
Line 6 is a Late Filing Penalty figured as a percentage of line 5, with a Yes or No choice. The percentage is printed on the form; it is added into line 7, Final Amount Due. Contact the Fiscal Office to confirm the current figure.
Do I need to attach anything to the coupon?
Attach an explanation if you enter a payment adjustment on line 4, and send your check with the statement. The Fiscal Office's forms page also says to attach the Certificate of Exemption and the Tax Exemption Report to the Lodging Occupancy Tax Return.
Is this the same as a Summit County property tax form?
No. It is listed on the same Fiscal Office forms page as property tax forms, such as the DTE homestead and valuation complaint forms, but it reports lodging rents and lodging excise tax for a transaction month.
Can I fill out the Lodging Excise Tax Return Coupon online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return or take payment; you send it to the Summit County Fiscal Officer yourself.
Which copy of the statement do I send?
Send the copy marked Return This Copy to the Above Address. Keep the Taxpayer Copy, which the form says to retain for your records.
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