Louisville Metro imposes an 8.5% Transient Room Tax on all STR stays under 30 days. Hosts must register with the Revenue Commission, obtain a Tax Reporting Number, and file monthly returns. As of July 1, 2023, all filings must be submitted electronically via EMINTS. Annual registration fee: $250.
Under LMCO § 121.01, Louisville Metro imposes an 8.5% Transient Room Tax (TRT) on all short-term accommodation rentals (stays under 30 days). The tax includes layers imposed under KRS 91A.390 (4.5%), KRS 91A.392 (2%), and a local 1% tourism levy. STR hosts must register with the Louisville Metro Revenue Commission to obtain a Tax Reporting Number. Monthly tax returns are due by the last day of each month for the prior month's activity. Effective July 1, 2023, all returns must be filed electronically through an EMINTS account. Airbnb collects and remits TRT on behalf of Louisville hosts; Vrbo does not, so Vrbo hosts must self-remit. STR operators also pay annual business license taxes based on gross receipts (typically $30 plus $3 per $1,000 of gross rental income). State transient room tax (KRS 142.400, 1%) also applies.
Failure to collect/remit TRT: back taxes, penalties, and interest. Operating without registration: fines and penalties. Late returns subject to penalty. Each month of non-compliance is a separate violation.
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