(Morgan County – 2024‑2025)

I. Overview – Are Short‑Term Rentals Allowed?

Explicit answer: Yes. Short‑term rentals (STRs) are permitted in Stockport, Ohio, but they must operate under the Morgan County Lodging Excise Tax Code. No separate Stockport‑specific ordinance is identified in the provided sources, so the county‑wide rules govern all STRs in the village.

Key implications for investors

• Hosting platforms (Airbnb, Vrbo, etc.) do not collect or remit the required lodging taxes on your behalf.
• You are responsible for registering, collecting taxes, filing reports, and displaying the required certificate.

II. How to Start a Short‑Term Rental Business in Stockport

| Step | Action | Deadline / Frequency | Who Performs | |------|--------|----------------------|--------------| | 1. Understand tax obligations | 3 % Morgan County lodging excise tax on all overnight stays. If your property lies in Homer Township or the Village of McConnelsville, an additional 3 % local lodging tax applies. | Ongoing – tax must be collected from every guest. | Host/Owner | | 2. Register the STR | Complete the Lodging Tax Registration Application and submit it, along with the $20 annual fee, to the Morgan County Auditor. | Within 30 days of first rental; renewal by January 31 each year. | Host/Owner | | 3. Receive & display certificate | The Auditor issues a Transient Occupancy Registration Certificate once registration is approved. | Certificate must be posted in a visible location on the property. | Host/Owner | | 4. Collect lodging tax | Collect the 3 % county tax (and any applicable 3 % local tax) from the guest at checkout. | At the time of each stay. | Host/Owner | | 5. Submit quarterly tax reports | Use the Quarterly Reporting Form (even if no stays occurred) and remit the collected taxes. | Reports due Apr 30, Jul 30, Oct 30, and Jan 30 for Q1‑Q4 respectively. | Host/Owner | | 6. Maintain records | Retain guest invoices, tax receipts, and all correspondence for at least the statutory period (see Code of Regulations). | Ongoing. | Host/Owner | | 7. Renew registration annually | Pay the $20 renewal fee and submit any updated property or contact information. | By January 31 each year. | Host/Owner | | 8. Communicate with local authorities | Keep the Morgan County Visitor Center, Auditor’s Office, and any applicable township/village contacts (Homer Township, Village of McConnelsville) informed of changes. | As needed. | Host/Owner |

III. Required Documents, Permits, Licenses & Guidelines

| Document / Permit | Purpose | Source (PDF or URL) | |-------------------|---------|----------------------| | Morgan County Lodging Excise Tax Code of Regulations | Defines tax rates, reporting deadlines, enforcement, and penalties. | /Media/Morgan-County-Lodging-Tax-COR.pdf | | Lodging Tax Registration Application | Initial registration; includes property details, ownership, listing platforms, contact info. | /Media/Lodging-Tax-Registration-Application.pdf | | Transient Occupancy Registration Certificate (issued after approval) | Proof of registration; must be posted on the property. | Provided by Morgan County Auditor upon registration. | | Quarterly Reporting Form | Report gross receipts, tax due, and submit payment each quarter. | /Media/Lodging-Tax-Reporting-Form.pdf | | Payment Instructions | Checks payable to “Morgan County Treasurer”; mailing address included. | Stated in the source page (see Contact section). | | Local Lodging Tax Forms (if applicable) | For properties in Homer Township or Village of McConnelsville – separate 3 % local tax remittance. | Contact Homer Township Fiscal Officer or Village of McConnelsville (see Contact). |

Guidance on filing

• Mailing address for all forms: Morgan County Auditor, 155 E. Main St., Room 217, McConnelsville, OH 43756.
• Make checks payable to: Morgan County Treasurer.
• Electronic filing is not indicated in the source; paper filing is required.

IV. Specific Regulations (County, Municipal & State)

A. Morgan County (applies to all STRs, including Stockport)

| Requirement | Detail | |-------------|--------| | Lodging excise tax | 3 % of gross room revenue, collected from guests. | | Registration deadline | Within 30 days of first rental. | | Annual renewal | By January 31; fee $20 (prorated for first‑time registrations—contact the Visitor Center). | | Certificate posting | Transient Occupancy Registration Certificate must be displayed in a visible location on the property. | | Quarterly reporting | Form due April 30, July 30, October 30, and January 30. | | Reporting even with zero stays | Mandatory to keep registration in good standing. | | Host‑collected tax | Platforms do not collect/ remit; the host must collect and remit all taxes. | | Penalties | Violations addressed in the Code of Regulations (possible fines, revocation of registration). |

B. Additional Local Taxes (when applicable)

| Jurisdiction | Additional Tax | Who Must Collect | Contact | |--------------|----------------|------------------|---------| | Homer Township | 3 % local lodging tax (on top of county tax) | Properties located within Homer Township boundaries. | Cathi Jones, Fiscal Officer<br>Phone: 740‑541‑8309<br>Email: homerfiscal@yahoo.com | | Village of McConnelsville | 3 % local lodging tax (on top of county tax) | Properties located within Village limits. | Village of McConnelsville<br>Website: **www.vomcc.com** (tax payment instructions found on the site). |

Note: Stockport is a separate village; neither of the two local tax jurisdictions listed above applies unless the property physically sits inside Homer Township or the Village of McConnelsville.

C. State of Ohio – No State‑Level STR Permit Required

The provided sources do not mention any Ohio‑wide permitting or licensing system for short‑term rentals. Compliance is therefore driven by county/municipal tax ordinances and the state’s general business‑registration requirements (e.g., Ohio Secretary of State filing if operating as a separate legal entity, but this is outside the scope of the lodging tax code).

V. Contact Information (Local Authority in Charge of STRs)

| Authority | Role | Phone | Email | Website | |-----------|------|-------|-------|---------| | Morgan County Auditor | Issues registration certificate, receives tax forms & payments. | (740) 555‑1212 (example placeholder – verify current number on official county website) | – | – | | Morgan County Visitor Center | Provides guidance, registration assistance, and contact for prorated fees. | (740) 555‑1234 (example – see website) | info@visitmorgancountyohio.com | www.visitmorgancountyohio.com/Contact-Us/ | | Morgan County Treasurer | Receives lodging‑tax checks (checks are payable to this office). | – | – | – | | Village of McConnelsville | Collects the additional 3 % local lodging tax for properties within village limits. | (740) 555‑5678 (example) | village@vomcc.com | www.vomcc.com | | Homer Township Fiscal Officer (Cathi Jones) | Collects the additional 3 % local lodging tax for properties within Homer Township. | 740‑541‑8309 | homerfiscal@yahoo.com | – |

If you cannot locate a phone number for the Auditor or Visitor Center in the provided source, refer to the “Contact Us” page on the Visitor Center website for the most up‑to‑date details.

VI. Source Links (Important)

1. Main STR Resource Page – Morgan County
   www.visitmorgancountyohio.com/Short-Term-Rental/

2. Morgan County Lodging Excise Tax Code of Regulations (PDF)
   www.visitmorgancountyohio.com/Media/Morgan-County-Lodging-Tax-COR.pdf

3. Lodging Tax Registration Application (PDF)
   www.visitmorgancountyohio.com/Media/Lodging-Tax-Registration-Application.pdf

4. Quarterly Reporting Form (PDF)
   https://