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Resort and Tourism Development District Taxes

The Resort Area Gross Receipts Excise Tax (RAGRET) is a business privilege tax imposed upon and paid by the person making the sales or transporting the passengers or property within a municipal corporation or township that has declared itself to be a resort area or tourism development district (TDD) pursuant to Ohio Revised Code (R.C.) 5739.101. Generally, all receipts from wholesale and retail sales of tangible personal property (including leases and rentals) generated from doing business in the resort area or tourism development district are subject to the tax. Some exceptions do apply. For additional details, please reference Information Release – ST 2008-03 – Resort Area Gross Receipts Excise Tax.

Current Resort Areas and Corresponding Tax Rates

  • Kelleys Island – 1.5%
  • The Village of Put-in Bay – 1.5%
  • The Township of Put-in-Bay – 1.5%

Current Tourism Development Districts

  • HOF Village TDD – 2% (Effective May 1, 2017)
  • Downtown Canton TDD – 2% (Effective November 1, 2020)
  • HOF Fitness TDD - 2% (Effective December 1, 2020)
  • Centennial Plaza TDD – 2% (Effective January 1, 2021)

Filing Due Dates

All returns are filed on a semi-annual basis and are due as follows:

  • Reporting period January 1 through June 30 – due July 31
  • Reporting period July 1 through December 31 - due January 31

 * If the due date falls on a weekend or holiday, the return and payment are due on the next business day

Other RAGRET Information


Additional Resources

Additional Resources