Hotel Tax

In June 2008, Liberty Township enacted a resolution to levy a lodging excise tax. Per the Ohio Revised Code 5739.08, a township is permitted to levy an excise tax not to exceed 3% on transactions by which lodging by a hotel is or is to be furnished to transient guests. In addition, Butler County enacted a 3% lodging tax in 2003 and per the Ohio Revised Code 5739.09, this county lodging tax must go toward a Convention and Visitors Bureau (CVB). See below important forms and a FAQ:

Lodging Excise Tax


The total tax on hotel stays in Liberty Township (and throughout most all of Butler County) is 12.5%. It’s broken down as follows:
  • County Sales Tax - 6.5%
  • County Lodging Tax (CVB) - 3%
  • Township Lodging Tax - 3%
Note: If the hotel is located within the Liberty Center mixed-use development, an additional 0.5% user fee is levied by the Liberty Community Authority on behalf of the Liberty Center development.

Tax Revenue


Butler County collects both the County Sales Tax and the County Lodging Tax, while Liberty Township collects the Township Lodging Tax. The revenues collected by Liberty Township will go into the General Fund and support the following due to the role these departments and projects play with increased amounts of visitors in our community:
  • Roads and Services Department
  • Police and Fire Services
  • Township Beautification