Transient Tax Form - Click Here

In accordance with Rockcastle County Fiscal Court Transient Room Tax Ordinance, an ordinance levying a transient tax and providing for its collection, was levied on any suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campground, recreational vehicle park, 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.​

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. This includes all charges such as pet fees, cleaning fees, rollaway bed or crib fees, damage fees, cancellation fees, etc.  However, the calculation of the transient room tax on the rent does not include any local or state taxes paid by the person or entity renting the accommodations.

However, charges for the rental of accommodations for a continuous period of 30 days or more are exempt from both the statewide and local transient room taxes. Therefore, charges for the first 29 days of a continuous stay of 30 days or more are also exempt.​

Please note that the local transient tax of 3% is separate from the 1% state transient tax and both have separate reporting and payments.  Enclosed are forms for the Mt. Vernon-Rockcastle County Transient Tax.  These will need to be completed and filed with payment by the 20th of each month for the previous month.

If you receive any rent directly and not through Airbnb, VRBO, Expedia, etc. or an online travel company, then you must report all rental receipts, and remit tax on the portion of receipts received directly from customers.

Kentucky Revised Statutes (KRS) for the local transient room tax language is available at KRS 91A.390, KRS 91A.392, KRS 153.440, and KRS 153.450

As outlined in the ordinance, the collected tax is to be submitted monthly to the Mt. Vernon-Rockcastle County Tourism Commission.  Reporting forms must be received by the tourist commission office on or before the twentieth (20th) of each month.

Check Payable to and Mail to:
Mt Vernon - Rockcastle County Tourism Commission
PO BOX 1467
Mt. Vernon KY 40456