{"data":{"id":"us-ky/krs-153.440","jurisdiction":"us-ky","citation":"KRS 153.440","heading":"Levy of additional transient room tax by county containing city of the first","body":"class or consolidated local government.\n(1) As used in this section and KRS 153.450:\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) In addition to the three percent (3%) transient room tax authorized by KRS\n91A.390(1)(b), fiscal courts in counties containing cities of the first class or\nconsolidated local governments may levy an additional transient room  tax not to\nexceed one percent (1%) of the rent for every occupancy of a suite, room, rooms,\ncabins, lodgings, campsites, or other accommodations charged by any hotel, motel,\ninn, tourist camp, tourist cabins, campgrounds, recreational vehicle parks, or ot her\nplace in which accommodations are regularly furnished to transients for a\nconsideration or by any person that facilitates the rental of the accommodations by\nbrokering, coordinating, or in any other way arranging for the rental of the\naccommodations for consideration.\n(3) The tax imposed under this section shall not apply to rooms, lodgings, campsites, or\naccommodations supplied for a continuous period of thirty (30) days or more to a\nperson.\n(4) All moneys collected from the tax authorized by this sect ion shall be turned over to\nthe Kentucky Center for the Arts Corporation and shall be used to defray operating\ncosts of the Kentucky Center for the Arts.","path":["KRS Chapter 153"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53345","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:50Z","sha256":"0abd3cb5f5c47150a908b227d1a7aaea3fd7bf66e1f86325f8319550e9809335","source_id":"us-ky","stale":false,"prev":"us-ky/krs-153.430","next":"us-ky/krs-153.450"},"notice":"GroundRules: Original legal text. Not legal advice."}