Hotels & Lodging in Lexington, KY (2026)
1 verified hotels & lodging rules for Lexington, Kentucky, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Lexington-Fayette imposes a combined 8.5 percent transient room tax on hotels, motels, inns, campgrounds, RV parks and short-term rentals under Code of Ordinances Sec. 2-172. The tax stacks three separate levies authorized by KRS 91A.390 and KRS 153.450, and it explicitly reaches booking platforms that broker or coordinate the rental.
Lexington-Fayette Hotel Room Tax: 8.5%
Some RestrictionsLexington-Fayette Code of Ordinances § 2-172
Pursuant to KRS 91A.390, there is hereby imposed a transient room tax at the rate of four (4) percent of the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients ...