McCracken County, KY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% total (3% + 2% + 1%)
- Applies to
- Hotels, motels, inns, B&Bs, RV parks
- 3% recipient
- McCracken Sports Tourism Commission
- Convention center
- Paducah-McCracken County Convention Center Corp.
- Reporting deadline
- 20th of each following month
- Exemption
- Stays of 30+ consecutive days
- Penalty
- Up to $500 fine, 30 days jail per offense
Summary
Hotels, motels, inns, bed and breakfasts, campgrounds and RV parks in unincorporated McCracken County collect a combined 6% transient room tax on every occupancy under § 35.61, split among tourism promotion and convention-center funding. Operators file monthly reports with the County Treasurer by the 20th of the following month and are subject to audit.
(A) A transient room tax, which may be adjusted from time to time, shall be levied within the geographical jurisdiction of the county on every person, group, or organization doing business as a motor court, motel, hotel, inn, bed and breakfast, or like or similar accommodations, consisting of a percentage of the rent charged for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations ... regularly furnished to transients for consideration ... (B) This transient room tax within the geographic jurisdiction of the county shall be in a total amount equal to 6% of the rent charged for each individual occupancy referenced above, and shall consist of the following individually-identified percentages ... (1) A tax of 3% on the rent for every occupancy of a suite room, rooms, cabins, lodgings, campsites, or other accommodations ... is hereby levied for use by the McCracken Sports Tourism Commission for the purpose of promoting and developing convention and tourist activities and facilities in the county.
Full Breakdown
County Code § 35.61(A) levies the transient room tax on every motor court, motel, hotel, inn, bed and breakfast, campground, RV park or similar accommodation operating in unincorporated McCracken County, as well as on anyone who brokers or arranges such rentals. Section 35.61(B) sets the combined rate at 6% of the rent charged, broken into three earmarked pieces: a 3% tax dedicated to the McCracken Sports Tourism Commission for promoting convention and tourist activity, a 2% tax applied to retiring bonds for a convention or fine arts center, and a 1% tax funding operating expenses of the county-designated convention center.
Since September 1, 2019, that designated center has been the Paducah-McCracken County Convention Center Corporation under § 35.65. Operators must file a monthly report with the County Treasurer by the twentieth day of the month following the reporting period under § 35.63(A), even if no tax was collected that month, and remit any tax, late fees and interest with the report. Stays of 30 or more consecutive days to the same person are exempt under § 35.62. The County Treasurer disburses collections monthly by the tenth of the month according to the fixed percentages set in § 35.64, and § 35.66 authorizes the Treasurer to audit an operator's gross rental records and examine witnesses under oath to confirm the tax was properly collected.
Violations & Fines
Late filings draw a 10% per month late fee (minimum $25) plus 7% annual interest under § 35.63(E). Separately, § 35.99(C) makes any violation of §§ 35.60 through 35.66 a misdemeanor punishable by a fine of not more than $500, imprisonment of not more than 30 days, or both, for each offense, with every month a report goes unfiled counted as its own separate offense.
Frequently Asked Questions
What accommodations must collect the McCracken County transient room tax?
Where does the McCracken County transient room tax money go?
When are transient room tax reports due?
Can the county audit a hotel's transient room tax records?
Sources & Official References
Other rules in McCracken County
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