General Information/Total Amount Due
The Transient Room Tax is 3 percent (3%) of the rent for every occupancy used as an overnight accommodation for compensation.
When to File
These rents shall be paid to the Taylor County Tourist Commission no later than the 20th day following the past month in which said tax was to have been charged. In other words, the 3% tax collected from January 1, 2024, thru January 31, 2024, will be paid to the Commission no later than February 20, 2024. A transient tax return is to be filed monthly regardless of any tax due or not. The tax return form shall be accompanied by a check for the total amount of tax and any penalties then due and owing.
Where to File
All checks should be made payable to the Taylor County Tourist Commission. Payments and returns should be mailed to the Taylor County Tourist Commission, PO Box 4021 Campbellsville, KY 42719.
Late Filing
The monthly transient tax return form must be filed monthly even if no rentals occur. All returns received after the due date shall be considered delinquent, a $15 monthly penalty will occur.
Late Filing with Payment Due
A penalty of fifteen dollars, $15 or six percent (6%), whichever is greater will be added to accounts not paid by the due date.
After 60 days delinquent, the amount of penalty will be doubled each month.
Enforcement
Failure to file transient tax returns and remit payment of any taxes owed within ninety (90) days of the time required for payment:
The operator’s Transient Tax permit will be revoked by the Taylor County Tourist Commission.
Failure to file transient tax returns and remit payment of any taxes owed within one hundred twenty (120) days of the time required for payment: A lien may be placed on the business property of any operator who is delinquent. The lien shall not be removed until the account is brought current and the operator has paid all administrative and other costs associated with the lien.
Tax Calculations and Exceptions
Extended stay guests staying in an overnight accommodation thirty (30) consecutive nights are excluded from the 3 percent transient tax. The 3 percent transient tax only applies to overnight accommodations less than thirty (30) consecutive days.
Make checks payable to: Taylor County Tourist Commission
Mail To: Taylor County Tourist Commission
325 East Main Street, Suite 2
Campbellsville, KY 42719
Phone: (270) 465-3786
Email: jason@campbellsvilleky.com