Franklin County, KY Short-Term Rentals: Taxes & Fees (2026)

Chapter 33 of the Franklin County Code, adopted by the Fiscal Court in Ord. 2024-12, levies the transient room tax. Section 33.02(A) reaches every person doing business as a motel, hotel, inn, bed and breakfast or like or similar accommodation, and anyone who facilitates a rental by brokering, coordinating or arranging it. Section 33.02(B) sets the total at 6% of the rent charged for each individual occupancy, split into 3% for the Franklin Sports Tourism Commission to promote convention and tourist activity, 2% applied to retirement of bonds for a convention center or fine arts center, and 1% for the operating expenses of a convention center designated by the Fiscal Court. Under § 33.03 the tax does not apply to accommodations supplied for a continuous period of 30 days or more to a person.

Section 33.04(H) is the provision aimed at short-term rental hosts. Hosts renting houses, farms, cabins, campsites, dwellings or recreational vehicles through companies such as Air BNB, VRBO or similar businesses must register with the Franklin County Treasurer and give the precise location of each unit plus tax identification numbers. A host is excepted from the reporting requirements only if the internet broker enters an enforceable written agreement with the Franklin County Fiscal Court to report, collect and remit the tax.

Filing follows § 33.04: a monthly report on a form prescribed by the Treasurer is due on or before the 20th day of the following month, and a report is required even when no funds were collected. A late filing draws a late fee of 10% of the tax due per month, never less than $25, plus interest of 7% per annum. Separately, § 155.089(27)(k) makes a rental subject to all applicable taxes including state and local transient room tax and state sales tax, and § 150.03(A) prints a $250 Short term rental annual registration fee.