AN ACT relating to transient room tax.

Summary

The bill adds a one‑percent tax on the rent of any hotel, motel, campground or similar lodging in Kentucky, and an additional one‑percent surtax on companies that arrange those rentals. Money from the main tax goes to a new tourism marketing fund, while the broker surtax is deposited into the affordable housing trust fund. The tax does not apply to stays of 30 days or more.

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