Kentucky legislation · 2026 Regular Session
Kentucky HB832: AN ACT relating to transient room tax.
Status: In committee, March 10, 2026
Amend KRS 142.400 to impose a 1% statewide surtax on the rental of accommodations when charged by the owner of the property or by a person facilitating the rental of the property and deposit the receipts from the surtax into the affordable housing trust fund; amend KRS 142.402, 142.404, 142.406, and 198A.190 to conform; EFFECTIVE August 1, 2026.
What the bill says
An act relating to transient room tax.
From the introduced text:
AN ACT relating to transient room tax. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 142.400 is amended to read as follows: (1) As used in KRS 142.400 to 142.408[this section]: (a) "Department" means the Department of Revenue; (b) "Person" has the same meaning as in KRS 91A.345; and (c)[(b)] "Rent" has the same meaning as in KRS 91A.345. (2) A statewide transient room tax shall be imposed at a rate of one percent (1%) of the rent for every occupancy of any suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or other place in which accommodations are regularly furnished to transients for a 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 for consideration. (3) (a) A surtax shall be imposed in addition to the tax levied in subsection (2) of this section at the rate of one percent (1%) of the rent charged by any person who facilitates the rental of the accommodation by brokering, coordinating, or in any other way arranging for the rental of the accommodation for consideration, and that person is responsible for collecting and …
Sponsors
- Lindsey Burke (D, HD-075) · primary sponsor
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Housing, Building, And Construction, Taxation, Effective Dates, Delayed
Common questions
- What is HB832?
- HB832 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to transient room tax.
- What does HB832 do?
- In its own words: An act relating to transient room tax.
- What is the status of HB832?
- In committee as of March 10, 2026. Latest action: to Appropriations & Revenue (H) (March 10, 2026).
- Who sponsored HB832?
- Lindsey Burke (D, HD-075).
- Where is the official record for HB832?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb832.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.