Trumbull considering expanding bed tax to include collection on short-term rentals
WARREN — The Trumbull County Commissioners are considering applying the county’s bed tax on Airbnbs and short-term rentals.
Trumbull now charges a 5% bed tax on short-term lease organizations that have five or more beds. Of that amount, 3% is used by the Western Reserve Port Authority and 2% is used by the Trumbull County Tourism Bureau.
“A resolution the commissioners can pass is reducing that number,” Assistant County Prosecutor Bill Danso told commissioners during Tuesday’s workshop meeting. “Some (counties) have reduced that number (of beds) to as low as one. Any place that rents out a room for profit would be included into the bed tax resolution that already has been passed.”
Danso said this type of resolution would, in theory, help the county to include any place that rents out a room for profit.”
“There may be some enforcement limitations,” Danso noted.
Beth Carmichael, executive director of the Trumbull County Tourism Bureau, stated if the county passes a resolution reducing the amount of beds required for bed tax collections, Airbnbs and rentals by owner (RBO) would be required to collect and remit back to the county the funds.
“I’ve been here eight years, and no one has been audited for their lodging tax collection,” she said.
Carmichael told the commissioners the tourism bureau does not advertise short-term rentals, but every establishment with five beds or more is on Trumbull Tourism’s website.
She described her office beginning its initial research into charging short-term rentals, such as Airbnbs, in 2025.
“There were about 100 in Trumbull County,” she said. “We thought it would bring in an additional $20,000 a year.”
Anthony Trevena, director of the Western Reserve Port Authority, said the bed tax established in 2003 provides a way for Trumbull and Mahoning counties to pay for the operation of the Youngstown-Warren Regional Airport without taking funds from each county’s general fund.
The area is able to use this way to pay for the airport’s operation because the two counties are working together in the operation of the airport, and there also is a military installation in the vicinity.
“In this way, the counties can pay for the airport’s operation without using local taxpayer money to provide the services,” Trevena said.
Prior to the establishment of the bed tax system, the two counties each paid their portions of the operational cost of the airport with money from their general funds.
The bed tax raises between $2 million and $2.5 million a year between the two counties. This provides approximately two-thirds of the funds needed to operate their airport.
Trevena described the airport as an economic driver in the Mahoning Valley.
“There is a lot of corporate travel,” he said.
He notes there were 29,000 takeoffs and landings at the airport in 2025.
Howland and Liberty townships are collecting lodging taxes on top of the county’s bed tax.
“From the Grand Resort’s (hotel) perspective, people are paying the county 5% lodging taxes and another 3% to Howland,” Carmichael said.
Commissioner Denny Malloy notes if Airbnbs and short-term rentals want the county to market their establishments through the tourism bureau’s website and magazines, they will have to pay the bed tax.
“I believe we should do this, especially in northern Trumbull County, where we do get a massive influx of sportsmen who are using Airbnbs because they bring dogs and boats and are allowed to hang deer (heads) that cannot be done in hotels,” he said. “We will be able to promote them equally to the hotels.”
Commissioner Tony Bernard, who noted he has not made up his mind on what direction he is leaning on the bed tax, said if the hotels are paying the bed tax, why shouldn’t the short-term rentals also pay the taxes.
“This is a new form of accommodation,” Carmichael said. “They are running businesses. It should be equitable lodging tax accommodations.”
Short-term rentals in Ohio are subject to both state and local lodging taxes. Ohio’s occupancy tax is collected instead of Ohio’s sales tax rate of 6% for accommodations rented to transient guests.
This tax applies to all short-term rental transactions throughout Ohio, regardless of county or municipality.


