{"data":{"id":"us-ky/krs-142.400","jurisdiction":"us-ky","citation":"KRS 142.400","heading":"Statewide transient room tax -- Rate -- Exclusions from tax.","body":"(1) As used in this section:\n(a) \"Person\" has the same meaning as in KRS 91A.345; and\n(b) \"Rent\" has the same meaning as in KRS 91A.345.\n(2) A statewide transient room tax shall be imposed at a rate of one percent (1%) of the\nrent for every occupancy of any suite, room, rooms, cabins, lodgings, campsites, or\nother accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin,\ncampgrounds, recreational vehicle parks, or  other place in which accommodations\nare regularly furnished to transients for a consideration or by any person that\nfacilitates the rental of the accommodations by brokering, coordinating, or in any\nother way arranging for the rental of the accommodations for consideration.\n(3) As used in this subsection, rent shall not include any other local or state taxes paid\nby the person or entity renting the accommodations.\n(4) The tax imposed by subsection (1) of this section shall not apply to rooms,\nlodgings, campsites, or accommodations supplied for a continuous period of thirty\n(30) days or more to a person.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53347","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"758253f39c1557e07c1dfa87d1d230836b72e5c1428e49203ba5e4416842b804","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.363","next":"us-ky/krs-142.402"},"notice":"GroundRules: Original legal text. Not legal advice."}