Campbell County, KY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base transient room tax
- 3% of rent (§ 118.01)
- Special transient room tax
- additional 1% (§ 118.02(A))
- Additional transient room tax
- additional 1% (§ 118.02(B))
- Combined county rate
- 5% of rent charged
- Return due
- within 20 days after month end
- Late payment
- 1%/month interest plus 10% penalty
- Collected by
- Treasurer, NKY Convention & Visitors Commission
Summary
Campbell County imposes a 3% transient room tax on every hotel, motel, inn, campground, RV park or similar stay, layered with a 1% special tax and a 1% additional tax under Campbell County Code of Ordinances §§ 118.01-118.02, for a combined 5% collected monthly by the Northern Kentucky Convention and Visitors Commission Treasurer.
There is hereby continued, imposed and levied a transient room tax of 3% 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 for consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations in Boone, Campbell and Kenton Counties, Kentucky, and every such person, companies, corporations or like or similar persons, groups or organizations (the "taxpayer") shall pay said tax monthly to the Treasurer of the Northern Kentucky Convention and Visitors Commission ("Treasurer").
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-50: Supplement contains: Local legislation current through Ord. O-09-2026, passed 8-5-26; and Res. R-42-26, passed 7-15-26; and State legislation current through KRS Pamphlet 2025).
Full Breakdown
01 levies a 3% transient room tax on rent charged for any suite, room, cabin, lodging, campsite or accommodation in Boone, Campbell and Kenton Counties, and the duty to pay reaches not just hotels, motels, inns, tourist camps, tourist cabins, campgrounds and RV parks but "any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental," which sweeps in short-term rental booking platforms even though the code has no standalone short-term-rental chapter. 02(B) adds a further 1% "additional transient room tax," bringing the combined county rate to 5%. 350 et seq. 03. 12 to verify any return or to compute tax owed if none was filed. 11.
Violations & Fines
Unpaid tax draws interest of 1% per month or part of a month until paid, plus a flat 10% penalty, under § 118.04. Separately, § 118.13 makes it a criminal offense to fail or refuse to file a return, refuse to remit collected tax, file a knowingly false or fraudulent return, or otherwise attempt to evade the tax; conviction carries "a fine or penalty of not less than $50 nor more than 30 days, or both, for each offense," on top of the 118.04 interest and penalty.
Frequently Asked Questions
What is the combined hotel tax rate in Campbell County?
Does the tax apply to Airbnb-style short-term rentals?
When must the tax return be filed?
Who collects Campbell County's hotel tax?
Sources & Official References
Other rules in Campbell County
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