Jefferson County (Louisville Metro) imposes an 8.5% Transient Room Tax on all STR stays under 30 days under LMCO § 121.01. All hosts must register with the Louisville Metro Revenue Commission. Monthly electronic filings are required via EMINTS since July 1, 2023. Annual STR registration fee is $250.
All STR operators in Jefferson County (including unincorporated areas under Louisville Metro Government) must comply with the 8.5% Transient Room Tax under LMCO § 121.01. The tax applies to stays under 30 consecutive days. Hosts must register with the Louisville Metro Revenue Commission to obtain a Tax Reporting Number. Monthly returns are due by the last day of the following month. Since July 1, 2023, all filings must be made electronically through EMINTS. Airbnb collects and remits the TRT for Louisville Metro hosts; Vrbo does not, so Vrbo hosts must self-remit. Business license taxes on gross rental income also apply. Kentucky's state transient room tax (KRS 142.400, 1%) applies on top of the local rate.
Failure to collect/remit TRT: back taxes, penalties, interest. Operating without registration: fines. Electronic filing required since July 2023.
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