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By order of Taylor County Fiscal Court in 1991, the TCTC was established to promote tourism in Campbellsville and Taylor County. Kentucky Revised Statues Chapter 91A authorizes and regulates all Kentucky Tourist Commissions.

All tourist commissions across the state have one of two ways to generate revenue to promote tourism in their area. There is a Transient tax and a Restaurant tax. Currently, there can be no new restaurant taxes enacted due to legislation. TCTC does not have a Restaurant tax, only a Transient tax. The Transient tax currently covered hotels, motels, and other short-term rentals (ie, AirBNB, VRBO, etc.)

The 2022 Kentucky Legislature passed House Bill 8 that expand the transient room tax to include stays at campgrounds and RV parks. In addition, the new statutory language requires those facilitating the rental of accommodations to collect the room tax on their total charges for the rental of accommodations. Also, receipts from a customer for a continuous stay of 30 days or more are excluded from the transient room tax. This provision becomes effective 01/01/2023.

The passing of this new law now requires the Taylor County Tourist Commission to extend its collection of the local 3% transient tax. As stated above, previously, this tax was collected by lodging facilities such as hotels, motels, and vacation homes. Effective January 1, 2023, all “..tourist camps, tourist cabins, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients..” (KRS 142.400(2)) are now subject to collecting and submitting said tax.

So, in accordance with the new state law, beginning January 1, 2023, you must begin collecting a local 3% transient tax from all of your guests that stay less than 30 days. At the end of each month, you will be required to file a Transient Monthly Tax Return to report the tax you collected and submit the tax to the Taylor County Tourist Commission. You, as the business owner, are not paying this tax, but you are responsible for collecting said tax from your guests and submitting it to the Taylor County Tourist Commission, similar to sales tax. Penalties will result if you choose not to collect and submit this tax.