Boone County, KY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base transient room tax
- 3% of rent charged
- Special transient room tax
- Additional 1%
- Combined rate
- 4% of rent
- Filing deadline
- 20 days after month end
- Late penalty
- 10% flat, plus 1%/month interest
- Collected by
- NKY Convention & Visitors Commission Treasurer
Summary
Boone County imposes a 3% transient room tax on every hotel, motel, campground, RV park, short-term rental and other transient lodging booked within Boone, Campbell and Kenton Counties, layered with a 1% special transient room tax dedicated to convention center funding. Operators and booking platforms remit both taxes monthly to the Treasurer of the Northern Kentucky Convention and Visitors Commission.
There is hereby continued, 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, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations in Boone, Campbell and Kenton Counties, and every such person, companies, corporations or like or similar persons, groups or organizations (the "taxpayer") shall pay said tax monthly to the Treasurer of the Northern Kentucky Convention and Visitors Commission ("Treasurer").
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2025 S-28: Supplement contains: Local legislation current through Ordinance 2025-20, passed 6-17-25; and State legislation current through KRS 2025).
Full Breakdown
16 continues, imposes and levies a transient room tax of 3% of the rent charged for every occupancy of a suite, room, cabin, lodging, campsite or other accommodation by any hotel, motel, inn, tourist camp, tourist cabin, campground, recreational vehicle park, or any other place regularly furnishing transient accommodations, and reaches any person who brokers, coordinates or otherwise arranges the rental, meaning booking platforms and STR hosts owe the tax the same as a hotel. The tax covers accommodations in Boone, Campbell and Kenton Counties, reflecting the three-county Northern Kentucky Convention and Visitors Commission that administers it.
390(6). 18. , the state statute authorizing local transient room taxes. Hotels operating inside Florence, Union or Walton remain subject to this same countywide tax; it layers on top of, not in place of, any separate city fee those cities impose.
Violations & Fines
Unpaid transient room, special, or additional transient room taxes draw interest of 1% per month, or part of a month, until paid, plus a flat 10% penalty once any payment becomes delinquent, under § 40.19. The Commission Treasurer collects the tax and enforces these subchapter provisions; violations also carry the general penalty cross-referenced at § 40.99.
Frequently Asked Questions
What is Boone County's hotel occupancy tax rate?
Do short-term rentals and booking platforms owe the Boone County lodging tax?
When is the Boone County transient room tax due?
What happens if the tax is paid late?
Sources & Official References
Other rules in Boone County
Compare Boone County to another location·View the Kentucky hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.