Kentucky Statutes 142.400 – Statewide transient room tax — Rate — Exclusions from tax
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(1) As used in this section:
(a) “Person” has the same meaning as in KRS § 91A.345; and
(b) “Rent” has the same meaning as in KRS § 91A.345.
(2) A statewide transient room tax shall be imposed at a rate of one percent (1%) of the rent for every occupancy of any suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or other place in which accommodations are regularly furnished to transients for a consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations for consideration.
(3) As used in this subsection, rent shall not include any other local or state taxes paid by the person or entity renting the accommodations.
(4) The tax imposed by subsection (1) of this section shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of thirty (30) days or more to a person.
Effective: January 1, 2023
History: Amended 2022 Ky. Acts ch. 212, sec. 25, effective January 1, 2023. — Created 2005 Ky. Acts ch. 168, sec. 67, effective June 1, 2005.
(a) “Person” has the same meaning as in KRS § 91A.345; and
Terms Used In Kentucky Statutes 142.400
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(b) “Rent” has the same meaning as in KRS § 91A.345.
(2) A statewide transient room tax shall be imposed at a rate of one percent (1%) of the rent for every occupancy of any suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or other place in which accommodations are regularly furnished to transients for a consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations for consideration.
(3) As used in this subsection, rent shall not include any other local or state taxes paid by the person or entity renting the accommodations.
(4) The tax imposed by subsection (1) of this section shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of thirty (30) days or more to a person.
Effective: January 1, 2023
History: Amended 2022 Ky. Acts ch. 212, sec. 25, effective January 1, 2023. — Created 2005 Ky. Acts ch. 168, sec. 67, effective June 1, 2005.