Campbell County, KY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Combined tax rate
- 5% (3% + 1% special + 1% additional)
- Return deadline
- 20 days after end of month
- Late penalty
- 10% flat plus 1% monthly interest
- Criminal penalty
- Fine of $50, up to 30 days per offense
- Collected by
- NKY Convention and Visitors Commission Treasurer
- Applies to
- Brokered or platform-arranged rentals too
Summary
Campbell County layers three transient room taxes, 3% plus a 1% special levy plus a 1% additional levy, for a combined 5% charge on every short-term stay booked at a hotel, campground, RV park, or through any broker or booking platform arranging the rental. The Northern Kentucky Convention and Visitors Commission Treasurer collects the tax monthly under §§ 118.01-118.02, with returns due 20 days after each month closes.
§ 118.01 LEVY OF TRANSIENT ROOM TAX. 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, Kentucky... every such person... shall pay said tax monthly to the Treasurer of the Northern Kentucky Convention and Visitors Commission.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-50: Supplement contains: Local legislation current through Ord. O-09-2026, passed 8-5-26; and Res. R-42-26, passed 7-15-26; and State legislation current through KRS Pamphlet 2025).
Full Breakdown
Campbell County levies three layered transient room taxes that together total 5% on stays booked at hotels, motels, inns, campgrounds, RV parks, or any other place regularly renting to transients, including bookings arranged through a broker or platform. 390(6). The tax reaches not just the property operator but any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental, meaning short-term rental platforms and property managers doing business in Boone, Campbell, or Kenton counties owe it the same as a hotel front desk. 03. 12).
Violations & Fines
Unpaid tax accrues 1% interest per month or partial month until paid, plus a flat 10% penalty once any installment is late, under § 118.04. Separately, § 118.13 makes it a criminal offense to fail, neglect, or refuse to file a return or remit the tax, or to file a false or fraudulent return, punishable upon conviction by a fine of not less than $50, up to 30 days, or both, for each offense, on top of the § 118.04 interest and penalty.
Frequently Asked Questions
Does Campbell County's transient room tax apply to Airbnb-type rentals?
What is the total transient room tax rate in Campbell County?
When are transient room tax returns due?
What happens if the tax is paid late?
Sources & Official References
Other rules in Campbell County
How Campbell County compares: Cities with the Highest Short-Term Rental Taxes·Compare Campbell County to another location·View the Kentucky short-term rentals overview
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