Kentucky Revised Statutes Title XII. Conservation and State Development § 153.440.Levy of additional transient room tax by county containing city of the first class or consolidated local government

(1) As used in this section and KRS 153.450:

(2) In addition to the three percent (3%) transient room tax authorized by KRS 91A.390(1)(b), fiscal courts in counties containing cities of the first class or consolidated local governments may levy an additional transient room tax not to exceed one percent (1%) of 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 cabins, 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) The tax imposed under this section shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of thirty (30) days or more to a person.

(4) All moneys collected from the tax authorized by this section shall be turned over to the Kentucky Center for the Arts Corporation and shall be used to defray operating costs of the Kentucky Center for the Arts.