Transient Room Tax

Following state and county statutes, room taxes are to be charged to anyone staying in a short-term (transient) rental including rooms, cabins, lodgings, campsites, RV parking slips or other accommodation charged by any hotel, motel, inn, tourist camp, tourist cabin, campground, recreational vehicle park, or any other place in which accommodations are regularly furnished. Those taxes are then submitted by the owner of the accommodation.

TAXES COLLECTED

KRS Chapter 142 – Section 400 creates a state-wide transient room tax (lodging tax) at the rate of 1 percent of the rent on every occupancy of any room charged by all persons, companies, corporations, groups, or organizations doing business in Kentucky.

A 3 percent Lyon County transient room tax is also collected in accordance with county ordinance 04-2025 as authorized by KRS 91A.390. The Lyon County tax must be submitted to the Lake Barkley Tourism Commission on or before the 10th day of each month for the immediately preceding calendar month.

SUBMITTING TAX PAYMENTS

Lyon County’s transient room tax may be paid via the form mailed out each month from the Lake Barkley Tourism Commission, or online at the link below.