AN ACT relating to local transient room taxes.

Amend KRS 91A.390 to require a quarterly filing of local transient room taxes for a person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental; create new section of KRS Chapter 91A.345 to 91A.394 to require local governing bodies who assess various local transient room taxes to provide information to the Secretary of State regarding those taxes and require the Secretary of State to develop…

Introduced: February 12, 2025

Last action: February 28, 2025

Reassigned To Local Government (H)

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This bill changes how local hotel and short-term rental taxes are reported and paid in Kentucky. It requires businesses that arrange rentals, such as online booking platforms, to file those local taxes quarterly, and it directs the Secretary of State to create a standardized form, set up electronic filing and payment options, and publish contact information for local tax districts. These changes take effect July 1, 2025. Who it may affect: short-term rental hosts, online booking platforms, travelers paying local room taxes, and local governments that collect transient room taxes.

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