Lodging Tax Certificate of Exemption – Summit County, OH

The Lodging Tax 'Certificate of Exemption' is the Summit County, Ohio, form on which a claim of exemption from Summit County's Lodging Excise Tax is certified, based on one of four reasons printed on the form. The Summit County Fiscal Office, headed by the Summit County Fiscal Officer, publishes it.

The form is built around a single choice. You check the one reason that applies:

• 1. Rent paid directly by the Federal Government, by a State (a. State of ____), or by a Political Subdivision (b.).
• 2. Foreign Missions, with the name of the mission.
• 3. Rent not subject to tax because of the guest's Non-transient Status, with the dates of arrival and departure.
• 4. Rent not subject to tax because of the guest's Contracted-Room Status.

Each reason names the proof that goes with it. The form's header also has boxes for a Parcel Number and a Unique ID Number, and a block for a name, address, phone, email, an employee's printed name, title, signature and date.

On the Fiscal Office's forms page the document appears as "Certificate of Exemption", with the note to attach it to the Lodging Occupancy Tax Return Coupon. It is separate from the Lodging Excise Tax Return Coupon and from the Tax Exemption Report, which the same page lists as their own documents. It is not a property tax form, even though the Fiscal Office also handles property tax.

The main users are lodging vendors in Summit County, Ohio, who treat a stay as exempt from the Lodging Excise Tax and need a signed certificate to support that. The form says the vendor must attach the certificate to a copy of the bill, statement or invoice.

An exemption claim must rest on one of the four reasons printed on the form:

• Rent paid directly by the Federal Government, a State, or a Political Subdivision.
• Rent paid directly by a Foreign Mission.
• A guest with Non-transient Status, shown by a folio covering 30 or more consecutive days.
• A guest with Contracted-Room Status, shown by the contract.

Check only one reason. A stay that fits none of the four is outside what the form certifies. An employee prints their name and title and signs and dates the form. The form does not describe any representative or agent arrangement, so for questions about eligibility contact the Fiscal Office at the phone number or email printed on the form.

Complete the certificate when a lodging transaction is claimed exempt from Summit County's Lodging Excise Tax, so that it can be attached to the bill, statement or invoice for that transaction. The form prints no separate due date.

The Fiscal Office's forms page says to attach the Certificate of Exemption to the Lodging Occupancy Tax Return Coupon, so the certificate travels with the lodging tax return it supports. Timing for that return is not stated on this form; ask the Fiscal Office for the return schedule.

For the non-transient reason, the stay must represent 30 or more consecutive days, and the dates of arrival and departure are written on the form.

The form names no separate filing channel. It is attached to documents the vendor already keeps or submits:

• With the transaction records: the vendor attaches the certificate to a copy of the bill, statement or invoice, with copies of any checks, credit card information or other payment that supports tax-exempt status.
• With the lodging tax return: the Fiscal Office's forms page says to attach the Certificate of Exemption to the Lodging Occupancy Tax Return Coupon.
• Questions: the form prints the Summit County Fiscal Office, 175 South Main St., Akron, OH 44308, phone (330)643-2437 and email [email protected]. The website listed is http://FiscalOffice.summitoh.net.

If payment is not a direct bill, the form cautions that the credit card must be one that permits tax-exempt transactions and not the guest's personal credit card. FillingPDF lets you fill out and download the PDF; submission follows the channels above.