Overview: Are STRs allowed in Hubbard, OH?

• Hubbard City: The city’s income‑tax ordinance treats rental activity as business activity when gross receipts from the property are $5,000 or more per month (Section 191.04(E)). At that threshold, the rental operation is subject to the city’s 1% income tax and the full filing, withholding, and recordkeeping requirements that apply to businesses. No city‑level ordinance or zoning code excerpt is provided that explicitly prohibits short‑term rentals. As a result, an STR operated within Hubbard City is allowed if you (i) comply with city income‑tax obligations and (ii) meet any applicable building/zoning requirements. If gross receipts are below $5,000 per month, the activity is not treated as a business for city tax purposes.
• Hubbard Township (unincorporated): The township zoning resolution provides accommodation‑business and lodging uses in certain districts. In B‑4 (Accommodation Business District), lodging uses are permitted “by right” (e.g., hotels/motels and similar uses; see Section 824 and the District Uses Table). In other districts (e.g., residential), bed and breakfast/tourist home may be permissible only as a Conditional Use (Section 824 and “Bed and Breakfast Accommodations” in Definitions). An STR in unincorporated Hubbard Township must obtain the appropriate zoning approvals and an Occupancy Certificate before operating.

Important: Confirm local building‑code, fire‑code, health‑department, and registration rules that may apply to lodging operations. The provided documents cover city income tax and township zoning; they do not include state‑level STR statutes or building/health permits.

How to start a short‑term rental business in this market

1. Determine location and jurisdiction

• If the property is inside the City of Hubbard corporate limits, you must comply with the city’s income‑tax ordinance and any city building/zoning requirements.
• If the property is in unincorporated Hubbard Township, you must comply with the township zoning resolution and obtain the appropriate zoning permit(s) and an Occupancy Certificate before operating lodging activities.

2. Choose your lodging model consistent with zoning

• City of Hubbard: If you plan to operate in a residential structure, you should confirm that the use is compatible with city zoning. The provided documents do not include city zoning text, so consult city planning/zoning for any required zoning determination or permit.
• Hubbard Township (unincorporated):
  • B‑4 (Accommodation Business District): Lodging uses are allowed; proceed with a zoning permit and Occupancy Certificate (Articles III and IV).
  • Residential districts: A “Bed and Breakfast/Tourist Home” is typically a Conditional Use. You must apply for a Conditional Use Permit through the Board of Zoning Appeals (Article VI, Section 640).

3. Register for city income tax (City of Hubbard)

• File an initial registration with the Tax Administrator even if you are not withholding tax (e.g., if you are an LLC taxed as a partnership or an individual proprietor), or if you will withhold for employees (housekeeping, maintenance) at the property (Section 191.08 and 191.19).

4. Put tax systems in place

• Identify whether your rental operation meets the $5,000/month threshold for “business” treatment under city income tax (Section 191.04(E)). If so:
  • File annual returns and quarterly employer withholding (if you have employees).
  • Issue W‑2s to employees and 1099‑NEC to any non‑employee contractors (housekeeping, maintenance, lawn care, handyman) as applicable.
  • Make quarterly estimated payments if you expect tax due (Section 191.10).
  • Retain records for at least six years (Section 191.12(F)).

5. Meet township zoning/occupancy requirements

• Obtain a Zoning Permit and a Certificate of Occupancy (Article III) before you begin hosting guests. The “Construction and Use to Be as Provided in Applications, Plans, Permits, and Certificates” requirement (Section 330) means you must operate in strict accordance with approved plans and permits.

6. Monitor tenant/occupancy reporting and landlord duties

• Report all tenants/occupants (including short‑term guests) and changes within 30 days to the Tax Administrator (City) as required by Section 191.19.
• Maintain strict recordkeeping and be prepared for audits or information requests (Section 191.12).

Required documents, permits, licenses, and guidelines City of Hubbard income tax and business registration

• Hubbard City Income Tax Registration (Section 191.08)
• Annual income‑tax returns with federal schedules (e.g., Schedule E for rentals; Form 1120/1120S/1065 as applicable), W‑2s, 1099s, and all supporting statements (Section 191.08(B))
• Employer withholding returns and quarterly remittances (Section 191.09)
• Annual withholding reconciliation and W‑2 attachments (Section 191.09(B))
• Annual estimated tax declarations and payments (Section 191.10)
• Tenant/occupancy reporting within 30 days of move‑in and within 30 days of vacating (Section 191.19)
• Record retention for at least six years (Section 191.12(F))

Hubbard Township zoning and occupancy (unincorporated areas)

• Zoning Permit application (Sections 300–302)
• Contents of application: detailed site plans, building plans/specifications, and other documentation required by the Zoning Inspector (Section 301)
• Certificate of Occupancy before operation (Section 310)
• Conditional Use Permit (if required; Residential districts for Bed and Breakfast/Tourist Home) (Article VI, Section 640)
• Compliance with supplementary district regulations, parking, signs, and safety standards as applicable (Articles X–XII)
• Operating strictly in accordance with approved zoning permits and plans (Section 330)

Note: The provided documents do not include state lodging permits, health‑department licenses, or fire‑code approvals. Those may apply depending on occupancy type, size, and guest capacity.

Specific regulations governing STRs in Hubbard (city) and Hubbard Township (unincorporated) City of Hubbard (municipal income tax; Chapters 191)

• Imposition: 1% tax on income, wages, and net profits (Sections 191.03–191.07)
• Rental activity threshold: If gross rental receipts are $5,000 or more per month, the activity is considered a “business” subject to the city’s net profit tax and business filing rules. If below the threshold, it is treated as rental income not constituting a business or profession (Section 191.04(E))
• Registration: “Universal Filing” applies—every resident must file a return even if no tax is due (with limited exceptions, e.g., retirees who register under Section 191.08(F))
• Employer withholding and filings: Deduct 1% from qualifying wages; file quarterly returns and an annual reconciliation (Section 191.09). Monthly remittance required if average monthly withholding was $500+ in the prior year
• Estimated taxes: Quarterly declarations and payments required if tax is not withheld at source (Section 191.10)
• Landlords/rental owners: Must file tenant/occupant lists and updates within 30 days (Section 191.19)
• Interest and penalties: 1.5% per month interest; penalties for failure to file/pay; enhanced penalties for failure to withhold/remit (Section 191.13)
• Investigations and records: The Tax Administrator may examine books, records, and federal returns; six‑year record retention is required (Section 191.12)
• Appeals: Board of Appeal hears disputes; procedural and jurisdiction rules set forth in Section 191.16
• Rental business filing: If your STR business exceeds the monthly threshold, file appropriate federal business returns and provide federal schedules to the city (Section 191.08(B))

Hubbard Township Zoning Resolution (unincorporated areas)

• Zoning Permit and Certificate of Occupancy required prior to operation (Sections 300–302 and 310)
• Accommodation uses:
  • B‑4 (Accommodation Business District): Lodging uses are permitted (see Section 824 and District Uses Table)
  • Residential districts: Bed and Breakfast/Tourist Home is typically a Conditional Use; requires application, standards, and public hearing before the Board of Zoning Appeals (Article VI, Section 640; definition references “TOURIST HOME”)
• Operation in compliance: Construction and use must match approved applications and permits (Section 330)
• Supplementary standards: Off‑street parking, signs, lighting, and other district regulations apply (Articles X–XII)
• Enforcement: Violations subject to penalties (Section 350)

State‑level context (Ohio)

• Ohio does not maintain a statewide, uniform short‑term rental licensing statute; rules are municipality‑ and county‑driven. Consult the Ohio Department of Commerce and local health/fire authorities for any state or county health and safety permits applicable to transient lodging.

Contact information for local authorities in charge of STRs Note: The provided documents list positions and duties but do not include direct phone numbers or email addresses. Contact the City of Hubbard and Hubbard Township directly to obtain current contacts.

• City of Hubbard – Income Tax Administrator (City of Hubbard)

  • Duties: Collect and enforce city income tax, process registrations/returns, issue assessments, manage employer withholding, oversee appeals (Sections 191.08–191.16)
  • How to reach: Contact the City of Hubbard main office and request the Tax Administrator or Income Tax Division. Confirm whether online filing/payment options are available.

• Hubbard Township – Zoning Inspector (Hubbard Township, unincorporated areas)

  • Duties: Issue Zoning Permits, review applications, enforce zoning resolution, coordinate Certificates of Occupancy (Sections 300–310)
  • How to reach: Contact the Hubbard Township Zoning Department and request the Zoning Inspector. Ask for application forms, required submittals, and hearing schedules (Conditional Use Permits are heard by the Board of Zoning Appeals).

• Hubbard Township – Board of Zoning Appeals (Conditional Uses, Variances)

  • Duties: Hear appeals/variances and Conditional Use Permits; conduct public hearings; render decisions (Article V and Article VI)
  • How to reach: Contact the Zoning Department for hearing dates, notice requirements, and filing deadlines.

Links to source pages

• City of Hubbard Income Tax Ordinance (Chapter 191)
  • www.cityofhubbard-oh.gov/wp-content/uploads/2016/08/Chapter-191-ordinance-2015-prior.pdf
• Hubbard Township Zoning Resolution (Master Book)
  • www.beyond-books.org/sites/default/files/migrated/images/Computer_Services/HubTwpZoning.pdf

Practical compliance checklist for STR operators City of Hubbard (inside city limits)

• Determine if your rental activity meets the $5,000/month “business” threshold. If yes:
  • Register with the City Tax Administrator; obtain employer ID if you’ll have employees
  • Set up withholding for employees (housekeeping, maintenance) at 1% (Section 191.09)
  • File quarterly withholding returns and annual reconciliation with W‑2s (Section 191.09)
  • File an annual city income‑tax return with federal business/rental schedules and 1099s issued to contractors (Section 191.08)
  • Make quarterly estimated payments if no withholding (Section 191.10)
  • Submit tenant/occupant reports within 30 days of guest check‑in and within 30 days of checkout (Section 191.19)
  • Retain all records for at least six years (Section 191.12)
• If the rental is in a residential structure, consult city planning/zoning to confirm whether a special use permit, zoning determination, or occupancy certification is needed (city zoning not provided in the source documents).

Hubbard Township (unincorporated)

• Confirm zoning district. If in B‑4, lodging uses are permitted; if in a residential district, bed and breakfast/tourist home is a Conditional Use
• Apply for a Zoning Permit and any required Conditional Use Permit; obtain a Certificate of Occupancy before hosting guests
• Ensure compliance with parking, signage, lighting, and other district standards
• Keep all approvals, plans, and the Occupancy Certificate on site and available for inspection

Key takeaways

• STRs are permissible in both the City of Hubbard and unincorporated Hubbard Township provided you obtain the appropriate zoning/occupancy authorizations and meet city income‑tax obligations when your rental business exceeds $5,000/month gross receipts. Operate strictly in accordance with approved permits, retain documentation, and file/report city taxes as required. Always verify additional health and fire‑code requirements before hosting guests.