Hotels & Lodging in Kentucky (2026)
11 rules on the books across Kentucky, 11 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 →Bowling Green
Some RestrictionsHotels, motels and similar overnight lodging in the City of Bowling Green, Kentucky pay a combined 4% transient room…
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 →Franklin County
Some RestrictionsFranklin County, Kentucky levies a transient room tax of 6% of the rent charged for every occupancy at hotels, motels…
Read full rule →Jessamine County
Some RestrictionsHotels, motels, inns, tourist camps, campgrounds and recreational vehicle parks in unincorporated Jessamine County…
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…
Read full rule →Mccracken County
Some RestrictionsHotels, motels, inns, bed and breakfasts, campgrounds and RV parks in unincorporated McCracken County collect a…
Read full rule →Owensboro
Some RestrictionsIn the City of Owensboro, Municipal Code § 16-70.35 imposes a transient room tax of 3 percent, plus an additional 1…
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