Proponent Testimony on HB161 — Karen Raymore, Hocking Hills Tourism Association

Summary

Proponent testimony of Karen Raymore, Executive Director of the Hocking Hills Tourism Association, to the Development Committee on House Bill 161. The testimony expresses support for the collection and remittance of sales tax and states that HB161 creates parity in the taxation of transient lodging. It states that Hocking County has more than 1600 short term rentals and that it is estimated 35% of Hocking County lodging units fall in the less than 5 units sales tax exemption. It states that Hocking County is missing out on an estimated $500,000 per year in revenue.

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“Proponent Testimony on HB161 — Karen Raymore, Hocking Hills Tourism Association.” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2025-04-30-development-testimony-testimony-5749-563488a85b/, SHA-256 de3dba39e39dbd1c2605c054d0537379b8ba8ec085a73c13e64b1f90c2d00500.

Full text

Proponent Testimony – HB161

Chairman Hoops, Vice Chair Lorenz, Ranking Member Abdullahi and Development
Committee Members,

Thank you for your time today. My name is Karen Raymore. I am the Executive Director of
the Hocking Hills Tourism Association. I am here today to express our support for House
Bill 161, speciﬁcally the collection and remittance of sales tax

HB161 creates parity in the taxation of transient lodging. Currently, Hocking County has
more than 1600 short term rentals. We support short term rentals and they contribute
signiﬁcantly to the vacation experience travelers to the Hocking Hills enjoy. Hocking
County’s tourism industry is a primary economic driver for the county.

The current sales tax rules which do not require transient lodging properties of less than
ﬁve units to collect and remit sales tax creates an unfair price advantage for our lodging
industry. While many of our lodging businesses have more than ﬁve units and collect and
remit sales tax, it is estimated that 35% of Hocking County lodging units fall in the less than
5 units sales tax exemption. Some owners are very creative and put each unit in its own LLC
to avoid collecting and remitting sales tax. As a result of this lack of parity with respect to
sales tax Hocking County is missing out on an estimated $500,000 per year in revenue.

According to Airbnb there are more than 1000 short term rentals in each of Ohio’s largest
counties. In addition to every county with short term rentals missing out on sales tax
revenue, the state of Ohio is missing out on the most revenue. This revenue would not
come from a new tax. HB161 generates revenue for the state and counties without
increasing or creating a new tax.

Our region beneﬁts greatly from tourism generated by the natural attractions in the Hocking
Hills. However, our county’s emergency services and law enforcement incur additional
costs when needed to respond to a visitor related situation. The additional sales tax
revenue would help offset those costs.

Most importantly, transient lodging is a commercial activity, whether it is a hotel with 100
rooms or a single cabin in the woods. Taxation rules should apply to everyone equally.

Thank you for your consideration.

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