Hotels & Lodging in Kentucky (2026)
6 rules on the books across Kentucky, 6 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Boone County
Some RestrictionsBoone County imposes a 3% transient room tax on every hotel, motel, campground, RV park, short-term rental and other…
Read full rule →Campbell County
Some RestrictionsCampbell County imposes a 3% transient room tax on every hotel, motel, inn, campground, RV park or similar stay…
Read full rule →Daviess County
Some RestrictionsHotels, motels, and inns operating in Daviess County collect a combined 6% transient room tax under Code § 30.15, split…
Read full rule →Kenton County
Some RestrictionsKenton County levies a combined 5% transient room tax on hotels, motels, campgrounds and short-term rental…
Read full rule →Lexington
Some RestrictionsLexington-Fayette imposes a combined 8.5 percent transient room tax on hotels, motels, inns, campgrounds, RV parks and…
Read full rule →Louisville
Some RestrictionsLouisville Metro's combined transient room tax is 8.5% of rent, stacked from five separate levies, and applies to…
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