What is a Transient Room Tax?
Per Kentucky Statue, a governing body has the ability to levy a tax on overnight stays in their community (KRS 91A.350, 360 & 390) govern this process). On March 1, 2024 the Pendleton County Fiscal Court passed the
460.0 Transient Room Tax Ordinance to begin collecting a 3% transient room tax.
What is this tax used for?
The tax is used to promote and sell the community as a destination for leisure, group and business travel.
Who should be paying this tax?
This is a consumer tax paid by individuals occupying accommodations provided by establishments such as hotels, motels, inns, tourist camps, tourist cabins, campgrounds, recreational vehicle parks, or any other entities regularly offering accommodations to transients for a fee. This also includes individuals or entities that facilitate the rental of such accommodations through brokering, coordinating, or arranging rentals for the purpose of promoting tourism. The accommodation provider then remits the collected consumer tax to local and state government per their assessed rate.
How do I check to see if I'm registered?
Contact the Pendleton County Tax Administrator at 859-654-1808 or
email.
How often do I need to pay this tax?
This tax is payable on the 20th of each monthly.
Penalties do apply if not paid timely. You must report monthly even if your have recieved no business.
Are there any exemptions?
No. All overnight accommodation operators must register and complete monthly reporting of lodging revenue. If transient tax is due, it must also be paid timely. Even if a booking platform (like VRBO or Airbnb) collects and remits the transient tax on your behalf, you are still required to file your monthly lodging revenue report.
Does the rental amount include fees and commissions received?
Yes, the definition of "rent" includes any charges for any services necessary to facilitate the rental of accommodations whether the amount is charged by the provider of the accommodations or by a person facilitating the rental of the accommodations (VRBO, AirBNB, etc) charged by those that facilitate the rental of accommodations.
Do I also pay Kentucky transient room tax?