Legislative changes for the 1% State Transient Room Tax, and Local Transient Room Taxes, effective 01/01/2023
Provisions included by the General Assembly in House Bill 8 expand the transient room tax to include stays at campgrounds and RV parks. In addition, the new statutory language requires those facilitating the rental of accommodations to collect the room tax on their total charges for the rental of accommodations. Also, receipts from a customer for a continuous stay of 30 days or more are excluded from the transient room tax. The new statewide transient room tax language is available at KRS 142.400. The new local transient room tax language is available at KRS 91A.390, KRS 91A.392, KRS 153.440, and KRS 153.450.