Franklin County, KY Hotels & Lodging: Transient Occupancy Tax (2026)

Section 33.02(A) of the Franklin County Code applies the tax to every person, group or organization doing business as a motor court, motel, hotel, inn, bed and breakfast, or like accommodation, and reaches campsites, tourist cabins and recreational vehicle parks. It also reaches any person that facilitates a rental by brokering, coordinating or arranging it. Section 33.02(B) sets the total at 6% of the rent for each individual occupancy. Of that, 3% goes to the Franklin Sports Tourism Commission to promote and develop convention and tourist activities and facilities, 2% retires bonds issued under KRS 91A.390 for a convention center or fine arts center, and 1% pays operating expenses of a convention center designated by the Franklin County Fiscal Court.

Section 33.03 exempts rooms, lodgings, campsites or accommodations supplied to one person for a continuous period of 30 days or more. Under § 33.04, every taxpayer files a monthly report with the Franklin County Treasurer on or before the 20th day of the month for the previous month, even when no tax was collected. Payment, any late fee and interest go in with the report. A late filing costs 10% of the tax due per month (or daily fraction), with a minimum late fee of $25, plus interest at 7% per annum.

Collected funds sit in a separate account. Hosts who rent through Air BNB, VRBO or similar platforms register with the Treasurer with the precise rental location and a tax identification number, unless the platform signs an enforceable written agreement with the Fiscal Court to report, collect and remit. Section 33.05 has the Treasurer disburse monthly in the shares 50%, 33.33% and 16.67%. Section 33.07 lets the county audit gross room rental records. Ordinance 2024-12, passed 12-19-2024, enacted the current text.