Short-Term Rentals in McCracken County, KY (2026)

2 rules for unincorporated McCracken County, Kentucky.

Verified from official government sources

Note: These county rules apply to unincorporated areas of McCracken County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Short-Term Rental Permits

In unincorporated McCracken County, Kentucky, a bed and breakfast inn (the county's short-term tourist lodging category) is a permitted use by right in the AG and RR zoning districts but only a conditional use requiring Board of Zoning Adjustment approval in the UR district. Every operator still needs a building permit, site plan and certificate of occupancy first.

McCracken County Bed & Breakfast Permit

Some Restrictions

McCracken County Code §§ 150.051(A)(5), 150.070, 150.072

(A) Permitted uses. In the AG District, the following uses are permitted: ... (5) Bed and breakfast inns; ... § 150.070 BUILDING PERMIT. No building or other structure shall be erected, moved, added to, or structurally altered without building permits, as required, by the county. (A) No building permit shall be issued except in conformity with these zoning regulations. ... § 150.072 CERTI...

Full ordinance details →Official source ↗

Taxes & Fees

McCracken County's 6% transient room tax reaches short-term rentals booked through Airbnb, VRBO and similar internet-brokering platforms, not just hotels. Under § 35.63(H), every host must register the rental unit's location and tax ID with the County Treasurer and file monthly reports unless the booking platform has a written agreement to collect and remit the tax itself.

McCracken County Short-Term Rental Tax Registration

Some Restrictions

McCracken County Code §§ 35.61(A), 35.63(H)

(A) A transient room tax, which may be adjusted from time to time, shall be levied within the geographical jurisdiction of the county on every person, group, or organization doing business as a motor court, motel, hotel, inn, bed and breakfast, or like or similar accommodations ... or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way...

Full ordinance details →Official source ↗

All McCracken County ordinances

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