Louisville, KY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Total combined tax rate
- 8.5% of rent
- Base rate under KRS 91A.390
- 4.5%
- Long-stay exemption
- 30+ consecutive days
- Collecting agency
- Metro Revenue Commission
- Late payment penalty
- 5% + 12%/yr interest
Summary
Louisville Metro's combined transient room tax is 8.5% of rent, stacked from five separate levies, and applies to hotels, motels, campgrounds, and anyone who brokers short-term stays of 30 days or less.
(A) ...there is hereby 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... (B) ...an additional transient room tax of 1.5% of the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations...
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-47: Supplement contains: Local legislation current through Ordinances passed by the Council and approved by the Mayor as of July 1, 2026).
Full Breakdown
Louisville Metro Code § 121.01 layers five transient room taxes: 3% under KRS 91A.390(1)(b), 1.5% under KRS 91A.390(4) (4.5% base), plus a 1% Kentucky Center for the Arts tax, a 2% convention-center bond tax, and a 1% convention-center renovation tax, 8.5% total. The tax reaches anyone who "facilitates the rental of the accommodations by brokering, coordinating or in any other way arranging" a stay, which covers Airbnb-style short-term rental bookings, not just traditional hotels. Stays of 30 consecutive days or more are exempt. Operators remit monthly to the Metro Revenue Commission by the last day of the following month.
Violations & Fines
Late payment draws a 5% penalty plus 12% annual interest; unfiled monthly returns add a further 5%/month penalty (capped at 25%). Knowingly filing a false or fraudulent return is a misdemeanor punishable by up to $100 and 50 days' imprisonment.
Frequently Asked Questions
Does Louisville's hotel tax apply to Airbnb and other short-term rentals?
Is there an exemption for extended stays?
Sources & Official References
Other rules in Louisville
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