Lexington imposes a 6.5% transient room tax on lodging stays under 30 days, layered with Kentucky's 6% state sales tax. Combined hotel tax burden reaches roughly 12.5% on rooms near Keeneland, the Kentucky Horse Park, and downtown UK-area hotels.
LFUCG Code Chapter 13 authorizes a transient room tax administered by VisitLEX (the Lexington Convention & Visitors Bureau) on hotels, motels, and short-term rentals operating fewer than 30 consecutive days. The 6.5% local levy stacks on top of Kentucky's 6% state sales tax (KRS Chapter 139), producing an effective rate near 12.5%. Operators remit monthly via LFUCG Division of Revenue. Revenue funds tourism marketing, the convention center, and equine event promotion supporting Keeneland race meets and Kentucky Horse Park.
Failure to register, collect, or remit transient room tax exposes operators to interest, penalties, and revocation of business license under LFUCG Code.
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See how Lexington's transient occupancy tax rules stack up against other locations.
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