Short-term rentals in Bowling Green collect a stack of state and city lodging taxes on every reservation of fewer than 30 consecutive days. The City of Bowling Green imposes a 3% Transient Room Tax under Code of Ordinances Section 18-6.01, plus an Additional Special Transient Room Tax of 1% (effective January 1, 1994), for a city total of 4%. Layered on top are the Kentucky statewide 1% transient room tax administered under KRS 142.400 by the Department of Revenue (deposited into the Tourism, Meeting and Convention Marketing Fund) and the 6% Kentucky state sales tax on accommodations (KRS 139.200), producing a combined approximate burden of 11% on each Bowling Green STR stay. City TRT is filed and remitted monthly to the City of Bowling Green Treasury Office; state-administered taxes are remitted to the Kentucky Department of Revenue. Stays of 30 or more continuous days are exempt from both city and state transient room tax.
Bowling Green's transient room tax (TRT) framework is codified in the Bowling Green Code of Ordinances Title XVIII (Occupational License Fees and Taxes), Chapter 18 (Transient Room Tax), specifically Section 18-6.01 (Transient Room Tax Imposed). Section 18-6.01 levies a 3% transient room tax on the rent or other charge for occupancy of rooms, lodgings, or accommodations in any motor court, motel, hotel, inn, tourist camp, tourist cabin, campground, recreational vehicle park, or other similar overnight accommodations - language broad enough to capture short-term residential rentals operating under the STR program. The same chapter imposes an Additional Special Transient Room Tax of 1% effective January 1, 1994, bringing the combined city TRT to 4%. The tax applies to the full asking price including cleaning and guest fees. Stays of 30 days or more in continuous occupancy are exempt. City TRT and Additional TRT must be collected from the guest by the operator and remitted monthly to the City of Bowling Green Treasury Office on the city's TRT return form. Stacked on top are two state-administered taxes. The Kentucky statewide transient room tax of 1% (KRS 142.400, administered by the Kentucky Department of Revenue) is collected by the operator and remitted to the state; revenues fund the Tourism, Meeting and Convention Marketing Fund administered by the Tourism, Arts and Heritage Cabinet. The 6% Kentucky state sales tax on accommodations (KRS 139.200) applies to the gross rental receipts and is also remitted to the Department of Revenue. Combined, an STR stay in Bowling Green carries approximately 11% in lodging-related taxes (3% city TRT + 1% city additional TRT + 1% state TRT + 6% state sales tax). Airbnb has a Kentucky tax-collection agreement under which the platform collects and remits the 1% state TRT and 6% state sales tax on platform-booked stays statewide; however, the City of Bowling Green's 3% and 1% city transient room taxes are the operator's direct obligation - Airbnb does not currently collect city-level TRT in Bowling Green. Off-platform direct bookings remain the operator's responsibility for the full stack. Warren County does not separately levy a county-level transient room tax distinct from the city TRT inside the City of Bowling Green; the city's 4% combined TRT funds the local tourism and convention bureau (Visit Bowling Green) and convention center operations.
Failure to register with the City of Bowling Green Treasury Office, to collect the 3% TRT and 1% Additional TRT, or to remit either tax monthly on the city's TRT return is a violation of Bowling Green Code Chapter 18 enforceable by the city Treasury with interest, late penalties, and collection action as authorized by the chapter. Failure to remit the 1% statewide TRT or the 6% state sales tax on accommodations is enforceable by the Kentucky Department of Revenue under KRS 142.400 and KRS 139.200 respectively, with state-level interest, penalties, and tax liens available. Operators relying on Airbnb's state-tax collection should note that Airbnb does NOT collect the 4% city TRT in Bowling Green - the operator must register, file, and pay the city tax directly on platform-booked stays. Direct-booked (off-platform) stays require the operator to collect and remit the full 11% stack across both city and state. Persistent tax non-compliance is also a documented ground for CUP review by the Board of Zoning Adjustment and may be raised at CUP renewal as evidence the operator is not in good standing.
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