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.
Lexington, KY
Lexington requires short-term rental operators to register and obtain a permit under Ordinance 14-2020 and Chapter 14A, with annual renewal and transient tax...
Lexington, KY
Lexington collects state transient room tax (1% KRS §142.400) plus county (up to 3%) and city transient room taxes on stays under 30 days.
See how Lexington's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.