Georgetown, KY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- Three percent of gross rent
- Who pays
- Hotels, motels, motor courts, inns and short-term rentals
- Paid to
- Georgetown/Scott County Tourism Commission, monthly
- Due date
- 20 days after the last day of the month, with return
- Late penalty
- Ten percent plus one percent interest per month
- Apartment exemption
- Apartments leased for a minimum of 30 days or more
Summary
Georgetown imposes a three percent transient room tax on the gross rent for every occupancy at motor courts, motels, hotels, inns and short-term rentals in the city. Operators pay monthly to the Georgetown/Scott County Tourism Commission, due 20 days after the last day of the month, with a return.
(a) For the purpose of operation of the Georgetown/Scott County Tourism Commission (hereinafter referred to in this article as "GSCTC" or the "commission") and to finance the cost of acquisition, construction, operation and maintenance of facilities useful in the attraction and promotion of tourist and convention business, there is hereby imposed and levied a transient room tax of three percent. (b) Every person, company, corporation or other like or similar persons, groups or organizations doing business as motor courts, motels, hotels, inns, short-term rentals or like or similar accommodations businesses in the city shall pay monthly to the commission a transient room tax of three percent of the gross rent for every occupancy of a suite, room or rooms charged and collected by them during such monthly periods. Such tax shall be due and payable 20 days after the last day of the month ... (f) The transient room taxes established in this article shall apply to all short-term rentals, as provided in chapter 24 , article IV.
Official source re-checked November 3, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 4).
Full Breakdown
Section 36-121 levies the transient room tax to fund the Georgetown/Scott County Tourism Commission and the cost of acquiring, building, operating and maintaining facilities useful in attracting and promoting tourist and convention business. The rate is three percent.
The tax falls on every person, company, corporation or similar group doing business as motor courts, motels, hotels, inns, short-term rentals or like accommodations businesses in the city. Each one pays monthly to the commission three percent of the gross rent for every occupancy of a suite, room or rooms charged and collected during the month. The tax and a return on a commission form, stating the aggregate gross rentals charged and collected, are due 20 days after the last day of the month.
Short-term rentals are covered expressly: subsection (f) says the transient room taxes apply to all short-term rentals as provided in chapter 24, article IV. Subsection (d) exempts the rental or leasing of an apartment supplied by an individual or business that regularly holds itself out as exclusively providing apartments, and the code defines an apartment as a room or set of rooms in an apartment building, fitted especially with a kitchen and usually leased as a dwelling for a minimum period of 30 days or more. Subsection (e) makes the tax additional to other general taxes and the occupational or business license tax.
The commission, or an agent or employee designated in writing, can examine the books, papers and records of any facility subject to the article to check a return or work out the tax owed when none was filed, and each facility must give that access (subsection (g)). The state law reference printed with the section is KRS 91A.390.
Violations & Fines
Tax unpaid after its due date carries a ten percent penalty plus interest of one percent for each month of delinquency or fraction, until paid (section 36-121(c)). Under section 36-122, knowingly filing a false or fraudulent return is punishable on conviction by a fine of not more than $100.00 or imprisonment of not more than 30 days, or both. An entity more than 30 days delinquent can face civil or criminal action, and the commission holds a lien on the entity's real and personal property, perfected by filing a Notice of Tax Due and Statement of Lien in the Scott County Clerk's Office.
Frequently Asked Questions
What is the hotel occupancy tax rate in Georgetown?
Do short-term rentals pay the room tax?
Where do I send the tax and when is it due?
What is the penalty for paying late?
Are apartments subject to the tax?
Sources & Official References
Other rules in Georgetown
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