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KRS 142.400

Statewide transient room tax -- Rate -- Exclusions from tax

Known as the Kentucky Tourism, Meeting, and Convention Marketing Act

The act spans §§ 142–142 (66 sections).

Applied in 1 court decision — leading case Hensley v. Keith A. Gadd & JHT Props., LLC (2018)

Most recently applied in Hensley v. Keith A. Gadd & JHT Props., LLC (November 2018)

Effective: January 1, 2023 History: Amended 2022 Ky

(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.

Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.