{"data":{"id":"us-ky/krs-91a.392","jurisdiction":"us-ky","citation":"KRS 91A.392","heading":"Levy of additional transient room tax by consolidated local government or","body":"county containing an authorized city -- Exceptions -- Application of money\ncollected from the tax -- Required repeal of tax upon retirement of bonds.\n(1) In addition to the three percent (3%) transient room tax authorized by KRS\n91A.390(1)(b), and the one percent (1%) transient room tax authorized by KRS\n153.440, a consolidated local government, or the fiscal court in a county containing\nan authorized city, except thos e counties that are included in a multicounty tourist\nand convention commission under KRS 91A.350, may levy an additional transient\nroom tax not to exceed two percent (2%) of the rent for every occupancy of a suite,\nroom, rooms, cabin, lodgings, campsites,  or other accommodations charged by any\nhotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle\nparks, or other place in which accommodations are regularly furnished to transients\nfor a consideration or by any person that facilita tes the rental of the\naccommodations by brokering, coordinating, or in any other way arranging for the\nrental of the accommodations for consideration.\n(2) 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.\n(3) (a) Except as otherwise provided in paragraph (b) of this subsection, all money\ncollected from the tax authorized by this section shall be applied toward the\nretirement of bonds issued pursuant to KRS 91A.390(8) to finance in part the\nexpansion or construction or operation of a governmental or nonprofit\nconvention center or fine arts center useful to the promotion of tourism\nlocated in the central business district of the consoli dated local government or\nthe authorized city located in the county.\n(b) 1. This paragraph shall apply to the tax levied pursuant to this section,\nprior to July 1, 2015, by a fiscal court of a county having a population\nbetween seventy -five thousand (75,00 0) and one hundred thousand\n(100,000) based on the 2010 federal decennial census.\n2. When, in any fiscal year, the money collected from the tax authorized by\nthis section exceeds the amount required to satisfy the annual debt\nservice for the bond for that fiscal year, all or a portion of the excess\namount collected for that fiscal year may be used to defray the costs to\noperate, renovate, or expand the governmental or nonprofit convention\ncenter or fine arts center described in paragraph (a) of this subsect ion, if\nan amount equal to one (1) year's required debt service is held in reserve\nto satisfy any future debt service obligations of the bond.\n(4) After the retirement of the bonds provided for in this section, the additional\ntransient room tax levied pursuant to this section shall be void, and the consolidated\nlocal government or fiscal court shall take action to repeal the ordinance which\nlevied the tax.\n(5) As used in this section, \"authorized city\" means a city of the first class and a city\nincluded on the registry maintained by the Department for Local Government under\nsubsection (6) of this section.\n(6) On or before January 1, 2015, the Department for Local Government shall create\nand maintain a registry of cities that, as of August 1, 2014, were classified as cities\nof the second class. The Department for Local Government shall make the\ninformation included on the registry available to the public by publishing it on its\nWeb site.","path":["KRS Chapter 91A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=53342","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:49Z","sha256":"de10121a623452a257508e4a5486ff8882993126b3bd2d83f9e19422e2537a18","source_id":"us-ky","stale":false,"prev":"us-ky/krs-91a.390","next":"us-ky/krs-91a.394"},"notice":"GroundRules: Original legal text. Not legal advice."}