Lodging Tax Exemption Report – Summit County, OH

The Lodging Tax Exemption Report is the Summit County, Ohio form on which a hotel lists, for one month, each guest stay that was exempt from lodging tax, with the exempt code, days exempt, rate, dollar amount and dates, issued by the Summit County Fiscal Office.

The header asks for the hotel's parcel number, a Unique ID Number, the hotel name and the month and year covered. The table below it has room for 19 entries. Each line records the room number, the folio number, the guest name, an exempt code, the number of days exempt this month, the daily or weekly rate, the total original dollar amount exempt, and the exempt dates (start and end, with check-in and check-out). A Total Exempt Amount line closes the form.

Four exempt codes are printed on the form:

• G: Federal or State Governmental Employee
• F: Foreign Government Employee
• L: Long-term, over 30 days, tenant
• A: Airline Contracts

The form warns that exemptions listed on it are subject to audit. It is a companion to the Lodging Occupancy Tax Return: the Fiscal Office's forms page tells hotels to attach it to that return. The same page lists related lodging documents, including the Lodging Excise Tax Return Coupon, the Certificate of Exemption (attached to the return coupon) and the Lodging Excise Tax Code of Regulations.

The form is addressed to the hotel representative. A hotel in Summit County that files the Lodging Occupancy Tax Return and has guest stays exempt from lodging tax during the month lists those stays on this report and attaches it to the return.

Each line must fit one of the exempt codes printed on the form:

• G for a federal or state governmental employee;
• F for a foreign government employee;
• L for a long-term tenant staying over 30 days;
• A for an airline contract.

The hotel is expected to keep the supporting documentation for these exemptions. The form says the exemptions are subject to audit and that documentation must be retained for at least 4 years or until the audit for that period has been completed.

Guests do not complete this form. The form has no signature block and does not describe who may file for someone else. For questions, the form points to the Lodging Excise Tax Department at (330) 643-2437.

Complete the Lodging Tax Exemption Report whenever you file the Lodging Occupancy Tax Return for a month in which the hotel had exempt stays. The form covers one month and year, entered at the top, and it is attached to the return. No separate due date is printed on it, so it travels with the return.

Keep your supporting documentation after you file. The form says it must be retained for at least 4 years or until the audit for that time period has been completed, because exemptions listed on the report are subject to audit. For questions about timing, call the Lodging Excise Tax Department at (330) 643-2437.

The report is not filed on its own: the form says to attach it to the Lodging Occupancy Tax Return, so it goes through whatever channel you use for that return. The form prints no separate mailing address, portal or appointment rule.

• Attach to the return: include the completed report with the Lodging Occupancy Tax Return for the same month and year.
• Questions: call the Lodging Excise Tax Department at (330) 643-2437. The form also prints the Fiscal Officer's address, 175 South Main St., Akron, OH 44308, the email [email protected] and the website http://FiscalOffice.summitoh.net.
• Records: keep the supporting documentation for at least 4 years or until the audit for that period is complete.

FillingPDF lets you fill out and download the PDF; submission follows the channels above.