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Athens County adopts lodging excise tax regulations; at least one-third of net proceeds to CVB
Summary
The board adopted the Athens County Lodging Excise Tax Code of Regulations (effective April 1, 2026), creating a 3% lodging excise tax, registration and reporting rules, exemptions, and allocation instructions including at least one-third to the Convention & Visitors Bureau.
On Dec. 23 the Athens County Board of Commissioners adopted a county lodging excise tax code of regulations that establishes a 3% lodging excise tax and prescribes registration, quarterly reporting, exemptions and allocation of proceeds.
Under the new regulations (effective April 1, 2026), operators must register with the Auditor and obtain a Transient Occupancy Registration Certificate. Taxes are reported quarterly and remitted on or before the 22nd day of the month following each reporting quarter. Exemptions include stays of 30 consecutive days or more and other exemptions carried over from state law.
The code requires the county to retain up to 5% of lodging tax receipts for administrative costs and allocates at least one-third (33 1/3%) of net proceeds to the Athens County Convention and Visitors Bureau (CVB) for tourism promotion. The CVB must file quarterly financial statements and an annual report to the Board of Commissioners showing revenue and expenditures. The regulations include forms for registration, quarterly returns and refund requests and spell out penalties and record-keeping requirements.
Commissioners adopted the regulations by motion (mover: Commissioner Charlie Adkins; second: Commissioner Chris Chmiel). The full code, appendices and forms are maintained in the Commissioner's Office and with the Auditor.
