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

Three separate charges reach a short-term rental host in Georgetown. The first is the registration fee in Section 24-62(b): a nonrefundable $25.00 fee accompanies the annual registration form. Where a host registers multiple short-term rentals under the same business name and on the same registration form, there is no additional fee. A registration expires after one year, so the fee recurs annually, and Section 24-62(d) requires a new registration, in the new party's name, when the host or ownership changes.

The second is local business taxation. Section 24-64 requires the host to register with the Georgetown-Scott County Revenue Commission to ensure compliance with all applicable local taxes, and states that under Georgetown Code section 36-56 the host is subject to occupational license taxes to the GSCRC. Proof of that registration and good standing is also required on the registration form.

The third is the transient room tax. Section 24-65 directs that under section 36-121 the tax is collected and paid by the host to the Georgetown-Scott County Tourism Commission, called the GSCTC. Section 36-121 imposes a transient room tax of three percent and names short-term rentals among the businesses that pay it monthly, at three percent of the gross rent for every occupancy. The tax is due 20 days after the last day of the month, together with a return on the commission's form. Unpaid tax carries a ten percent penalty plus interest at one percent for each month of delinquency or fraction thereof, and failure to file a return brings the penalties in section 36-122.

Responsibility stays with the host. Section 24-65 says the tax is ultimately the host's responsibility, but a hosting platform can collect and remit on the host's behalf if the platform has an agreement with the GSCTC for collection and payment.