Northern Kentucky Occupancy Tax Requirements for Shared Economy Accommodations

The Boone, Campbell and Kenton county fiscal courts support and endorse meetNKY as the official destination marketing organization of the three county region. 

meetNKY | Northern Kentucky CVB is also the official organization tasked with the collection of legally obligated transient occupancy taxes for the three county region. The overall tax rate in Northern Kentucky for overnight guest room or house rental occupancy is 12.36%. 5% is due to meetNKY for local tourism and economic activities, 1% is due to the Kentucky Department of Revenue for overall Kentucky tourism activities, and 6% is sales and usage tax due to the Kentucky Department of Revenue. Sales and usage tax is also paid upon the occupancy taxes (or the .36% if you are still following us on this math.)

It is the variety of experience in our shared economy partners that can leave many memories with our visitors and we celebrate their success. We also want to ensure that all overnight accommodations in Northern Kentucky are following all licensing, tax and permit requirements for each jurisdiction. 

Please contact your shared economy provider (AirBnB, Home Away, VRBO or other) to ensure that you are in compliance with local and state taxing authorities or reach out to us at meetNKY if we can provide additional assistance. 

Mary 2022

Mary Watkins, CTA Director, Bureau Operations