Oldham County, KY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 3% of gross room rent
- Remit to
- County Treasurer, monthly
- Due date
- 15th of following month
- Late penalty
- 10% plus 1% interest per month
- Non-filing fine
- up to $100 per month
- Fraud penalty
- up to Class D felony, $5,000 fine
Summary
Oldham County Fiscal Court levies a 3% transient room tax on every hotel, motel, inn, lodge, cabin or similar short-term accommodation in unincorporated Oldham County, Kentucky. Operators collect it monthly from guests and remit it to the County Treasurer under Ordinance § 32.01.
(I) For the purpose of promoting tourism and convention business in the county, there is hereby imposed and levied a transient room tax of 3%. (J) In accordance with KRS 91A.390(1), every person, company, corporation or other like or similar persons, groups, legal entities or organizations doing business as motor courts, motels, hotels, inns, lodges, cabins or like or similar accommodations businesses in the county shall pay on a monthly basis to the County Treasurer, a transient room tax of 3% of the gross rent charged for every occupancy of a suite, room, or rooms collected by them each month. Such tax shall be due and payable on or before the 15th day of the next month ... (K) (1) Any tax imposed by this section which remains unpaid after it becomes due, as set forth herein, shall have added to it a penalty of 10% together with interest at the rate of 1% for each month of delinquency, or fraction thereof, until paid.
Full Breakdown
Under Oldham County Code § 32.01(I) and (J), the County Tourist and Convention Commission's funding comes from a transient room tax of 3% imposed on the gross rent charged for every occupancy of a suite, room, or rooms at motor courts, motels, hotels, inns, lodges, cabins or like accommodations businesses operating in unincorporated Oldham County, Kentucky. Businesses collect the tax and pay it monthly to the County Treasurer. The tax is due and payable on or before the 15th day of the month following collection, and the operator must file a return form with the aggregate gross rentals charged and collected for the preceding month, plus any other information the County Treasurer or the Commission requires.
The tax applies in addition to all other taxes owed. If a business owes no tax for a given month, it still must file a report; the County Treasurer notifies non-filers and gives them 30 days to submit it. Revenue is deposited into a separate account dedicated to tourism and convention promotion, and the County Treasurer forwards the Commission a check equal to one-twelfth of its approved annual budget by the third Friday of each month.
Violations & Fines
Unpaid tax accrues a 10% penalty plus 1% interest per month of delinquency until paid (§ 32.01(K)(1)). Failing to file a required monthly report within 30 days of notice from the County Treasurer draws a fine of up to $100 per month or partial month of non-filing (§ 32.01(K)(2)). Knowingly filing a false or fraudulent report is a Class A misdemeanor plus a $2,500 fine per monthly violation if the unpaid tax is $1,000 or less, or a Class D felony plus a $5,000 fine per monthly violation if the unpaid tax exceeds $1,000 (§ 32.01(L)).
Frequently Asked Questions
How much is Oldham County's transient room tax?
When is the tax due?
What happens if I file late or not at all?
Can filing a false report lead to criminal charges?
Sources & Official References
Other rules in Oldham County
How Oldham County compares: Cities with the Highest Short-Term Rental Taxes·Compare Oldham County to another location·View the Kentucky short-term rentals overview
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