Fiscal Court approves ordinance that allows county to impose transient tax on vacation rentals | News | state-journal.com

2022-11-26 18:10:43 By : Ms. Serena zhu

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At the regular meeting on Tuesday night, the Franklin County Fiscal Court voted unanimously in favor of amending the wording of a county ordinance relating to transient room taxes.

The amendment better defines the types of lodgings that will now have to pay the city and state county transient taxes.

The new ordinance now reads "...in addition to the 3% transient room tax imposed by KRS 91A.390(1), there is hereby imposed an additional transient room tax of 2% of the rent for every occupancy of a suite, room or rooms, cabin, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or other place in which accommodations are regularly furnished to transients for a consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations for consideration for a consecutive period of 30 days or less."

Franklin County Attorney Rick Sparks told the fiscal court that the amendment was due to legislation passed by the Kentucky Legislature. 

"House Bill 8 last year amended certain tax amounts that we could collect, specifically on Airbnbs and on folks who lease properties etcetera, for so many days," Sparks said referring to vacation rental brokers. "To modify the state law, we put a definition in the section to make it consistent with what is now the expanded definition of what we can now tax on our ordinance."

At the Nov. 4 regular meeting, Sparks told the fiscal court that expanding the definition in the ordinance would allow for the city and county to collect taxes in 2023 and that he encourages the county to coordinate with Frankfort in identifying properties that fall under the expanded definition. 

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