Transient Room Tax
The following information is provided as an overview of the transient room tax filing requirement for Jessamine County. You can access the monthly transient room tax form and short-term rental property permit requirements from this page. If you are looking for information regarding another local tax subject, please click here and return to the Occupational Tax Office homepage.
What is transient room tax?
Jessamine County imposes a 3% transient room tax on the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for 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
Who is responsible for reporting and remitting transient room tax?
Hotels, motels, inns, campsites, lodgings, tourist camps, tourist cabins, recreational vehicle parks, or any other place where lodgings are regularly furnished to transient guests are required to file. Online booking platforms and/or online travel companies that facilitate the rental of the accommodation are required to file and pay this tax monthly.
Hosts that book exclusively through online booking platforms are no longer required to file a monthly Transient tax return themselves, the online booking platform is responsible for filing returns and paying the tax. Hosts that facilitate online bookings and direct bookings are only required to file a monthly Transient tax return for those stays that were directly booked through the host. It is suggested that you contact our office to verify that your booking platform is filing and remitting the tax as required.
Our office collects the tax for properties located outside the incorporated boundaries of the City of Nicholasville and the City of Wilmore.
What are the registration requirements?
Online booking and hosting platforms must register with the Occupational Tax Office and establish an account for filing returns and remitting transient room tax payments levied on the rent of online booking transactions it facilitates. You must also meet local short-term rental property permit requirements before beginning any business activity.
Hotels, motels, inns, tourist camps, tourist cabins, campgrounds, recreational vehicle parks, or other places in which accommodations are regularly furnished to transients must register with the Occupational Tax Office and establish an account for filing returns and remitting Transient Room tax payments for accommodations that have been booked and rented directly by the host.
Hosts should only register once with the Occupational Tax Office, even if they have multiple rental properties or use different rental methods.
What form should taxpayers file? How?
Click here to download the Transient Room Tax Return. Complete the form and mail it to the Occupational Tax Office, 105 Court Row, Nicholasville, KY 40356. All tax payments should be made payable to the Jessamine County Fiscal Court and mailed with the return.
When are transient room tax returns due?
Transient tax returns are due on the 15th of each month for the preceding month, i.e. month ending 1/31 is due 2/15.
What do I do if I am filing late? Will I be charged a penalty?
If the due date for filing a return has passed, file the return as soon as possible. Any transient room tax remaining unpaid after it becomes due shall bear interest at the rate of twelve percent (12%) per annum of the amount of the unpaid tax payable and added to the principal
Department Supervision and Contacts
- 105 Court Row Nicholasville, KY 40356
- Monday - Friday 8AM to 4PM
[email protected]
(859) 885-4500
About
Jessamine County is ideally set in the heart of Kentucky’s Bluegrass region. Rolling hills, horse farms, lush landscapes and a meandering river offer classic Kentucky vistas.