Louisville, KY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Transient room tax
- 8.5% of rent charged
- Room tax authority
- LMCO Chapter 121
- Occupational license tax
- LMCO Chapter 110
- Must register with
- Louisville Metro Revenue Commission
- Annual registration fee
- $250, separate from taxes
Summary
Louisville Metro short-term rental hosts must register with the Revenue Commission and pay the 8.5% transient room tax plus the local occupational license tax on rental income.
(A) Pursuant to LMCO Chapter 121, transient room taxes are to be collected and paid by the Host to the Louisville Metro Revenue Commission. Transient occupancy taxes are ultimately the responsibility of the host... (B) Pursuant to LMCO Chapter 110, the Host is subject to occupational license taxes to the Louisville Metro Government. (C) The Host shall register with the Louisville Metro Revenue Commission to ensure compliance with all applicable local taxes including the transient room tax and occupational license tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-47: Supplement contains: Local legislation current through Ordinances passed by the Council and approved by the Mayor as of July 1, 2026).
Full Breakdown
Under Louisville Metro Code § 115.519, every short-term rental Host must register with the Louisville Metro Revenue Commission and comply with two taxes: the transient room tax under LMCO Chapter 121, currently totaling 8.5% of rent charged (five separate state-authorized levies stacked under KRS 91A.390, KRS 153.440, and KRS 91A.392), and the occupational license tax under LMCO Chapter 110 on income earned from the rental. A hosting platform may collect and remit the room tax on the Host's behalf only if it has signed a collection agreement with Metro Government, but the Host remains ultimately liable for both taxes regardless.
Violations & Fines
Louisville Metro can revoke a short-term rental's registration and bar the Host from reapplying for one year; the Director may also pursue civil, injunctive, or other court enforcement under § 115.522.
Frequently Asked Questions
Do Airbnb hosts in Louisville pay hotel tax?
Can Airbnb pay the tax for me instead of me filing it?
Sources & Official References
Other rules in Louisville
How Louisville compares: Cities with the Highest Short-Term Rental Taxes·Compare Louisville to another location·View the Kentucky short-term rentals overview
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