{"data":{"id":"us-ky/krs-153.450","jurisdiction":"us-ky","citation":"KRS 153.450","heading":"Levy of additional transient room taxes by urban -county government --","body":"Restrictions on use of proceeds -- Sunset.\n(1) In addition to the four percent (4%) transient room tax authorized by KRS\n91A.390(1)(b)2., an urban -county government may l evy an additional transient\nroom tax not to exceed two percent (2%) of the rent for every occupancy of a suite,\nroom, rooms, cabins, lodgings, campsites, or other accommodations charged by any\nhotel, motel, inn, tourist camp, tourist cabin, campgrounds, re creational vehicle\nparks, or other place in which accommodations are regularly furnished to transients\nfor a consideration or by any person that facilitates the rental of the\naccommodations by brokering, coordinating, or in any other way arranging for the\nrental of the accommodations for consideration.\n(2) All additional moneys collected from the tax authorized by subsection (1) of this\nsection shall be applied toward the retirement of bonds used to finance a nonprofit\ncorporation which is created for the f unding, construction, and management of a\nconvention center in an urban -county, and to defray the operating costs of the\nnonprofit corporation.\n(3) (a) As used in this subsection, \"project\" means the renovation, expansion, or\nimprovement of a convention center on or after July 15, 2016.\n(b) In addition to the levy authorized by subsection (1) of this section, an urban -\ncounty government may levy an additional transient room tax not to exceed\ntwo and one-half percent (2.5%) to provide funding for a project.\n(c) Proceeds from the levy shall be used only for the direct expenditure for, or\nrepayment of debt associated with, the project.\n(d) The levy shall sunset upon completion of the project and repayment of all\nassociated debt.\n(4) The taxes imposed under this section shall not apply to rooms, lodgings, campsites,\nor accommodations supplied for a continuous period of thirty (30) days or more to a\nperson.","path":["KRS Chapter 153"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53346","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:50Z","sha256":"7304afe85c34a963766c7abe0eb003e39298103c67eeca855f509fe715e42b50","source_id":"us-ky","stale":false,"prev":"us-ky/krs-153.440","next":"us-ky/krs-153.460"},"notice":"GroundRules: Original legal text. Not legal advice."}