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Neutral Bill Mar 16, 2026

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 a standard return, methods for electronic filing and payment, and publish contact information for local taxing districts; amend KRS 91A.392, 153.440, and 153.450 to conform; EFFECTIVE July 1, 2025.

https://legiscan.com/KY/bill/HB490/2025
Bill data from LegiScan, used under CC BY 4.0.
Patrick Flannery State Representative
Taxation Secretary Of State Local Government Local Mandate Effective Dates, Delayed Hotels and Motels
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