KRS 153.440: Levy of additional transient room tax by county containing city of the first

class or consolidated local government.

(1) As used in this section and KRS 153.450:

(a) "Person" has the same meaning as in KRS 91A.345; and

(b) "Rent" has the same meaning as in KRS 91A.345.

(2) In addition to the three percent (3%) transient room tax authorized by KRS

91A.390(1)(b), fiscal courts in counties containing cities of the first class or

consolidated local governments may levy an additional transient room tax not to

exceed one percent (1%) of the rent for every occupancy of a suite, room, rooms,

cabins, lodgings, campsites, or other accommodations charged by any hotel, motel,

inn, tourist camp, tourist cabins, campgrounds, recreational vehicle parks, or ot her

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) The tax imposed under 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.

(4) All moneys collected from the tax authorized by this sect ion shall be turned over to

the Kentucky Center for the Arts Corporation and shall be used to defray operating

costs of the Kentucky Center for the Arts.