Louisville Hotel Occupancy Tax Guide

Taxation and Finance Kentucky 3 Minutes Read · published February 08, 2026 Flag of Kentucky

Louisville, Kentucky requires lodging providers to collect and remit local hotel occupancy taxes under municipal authority. This guide explains who must collect the tax, basic compliance steps, enforcement pathways, appeals, and where to find official forms and code language. Use the steps below to register, collect, file, and respond to audits or notices from Louisville Metro authorities.

Overview

Hotel and short-term lodging operators in Louisville are subject to local occupancy taxes administered by Louisville Metro finance and revenue functions. Businesses should confirm registration requirements and filing frequencies with the Metro Revenue office and consult the Metro Code for the controlling ordinance text[1]. For ordinance language and enacted text see the City code hosting; for filing, registration, and payment details see Louisville Metro Finance/Revenue resources[2].

Register with the Metro Revenue office as soon as you begin renting rooms or short-term lodging.

Who Must Collect and When

  • Operators of hotels, motels, inns, bed-and-breakfasts, and other short-term lodging who rent rooms for fewer than 30 days.
  • Managers or management companies responsible for billing and remittance even when a third party processes bookings.
  • Collection generally applies at the time of sale; remit according to Metro Revenue filing cycle (see official guidance).

Penalties & Enforcement

Enforcement of hotel occupancy tax in Louisville is handled through Metro revenue and finance channels and may involve audit, assessment, and collection actions under the Metro Code. Specific fine amounts, escalation steps, and statutory interest or civil penalties are not specified on the cited code and revenue pages; consult the cited ordinance and Revenue Division for exact amounts and calculation methods[1][2].

  • Monetary fines or assessments: not specified on the cited page.
  • Escalation: procedures for first, repeat, or continuing offences are not specified on the cited page.
  • Non-monetary sanctions: administrative orders, collection liens, or referral to court may be used by Metro collections according to the Code.
  • Enforcer and contact: Louisville Metro Finance / Revenue Division handles assessments, audits, and collections; use the official Revenue contact page to submit questions or complaints[2].
  • Appeals and review: the Code provides appeal routes; specific time limits for notice and appeal are not specified on the cited page and must be confirmed with the Revenue Division or in the ordinance text.
Keep complete booking and receipt records for at least three years to support remittance and audits.

Applications & Forms

The Metro Revenue office publishes any required registration forms and periodic tax return forms; specific form names, numbers, fees, and submission methods were not listed on the cited general guidance pages. Contact Metro Revenue or check the Code host for the exact form links and current filing deadlines[2].

Common Violations and Typical Outcomes

  • Failure to register or to obtain a revenue account: may trigger assessment and penalty (amount not specified on the cited page).
  • Under-collecting or under-reporting occupancy receipts: may lead to audit and civil assessments.
  • Late filing or late payment: interest or late fees may apply; amounts and calculation method not specified on the cited page.
Maintain nightly rate records and third-party platform remittance reports to reduce audit risk.

FAQ

What rate applies to hotel occupancy tax in Louisville?
The specific tax rate is not specified on the cited page; confirm the current rate in the Metro Code or with the Louisville Metro Revenue Division[1][2].
How often must I file occupancy tax returns?
Filing frequency (monthly, quarterly, etc.) is set by Metro Revenue guidance; the filing schedule is not specified on the cited general pages—check the Revenue Division for your filing period and due dates[2].
Can short-term rental platforms remit on behalf of hosts?
Platforms may remit on behalf of hosts if allowed by Metro policy; verify platform remittance practices and liability with Metro Revenue.

How-To

  1. Register your lodging business with Louisville Metro Revenue and request any necessary tax account numbers.
  2. Set up accounting to collect occupancy tax separately on guest invoices and maintain receipts and platform reports.
  3. Complete and file the occupancy tax return by the Metro Revenue due date and remit any tax collected.
  4. If you receive a notice or assessment, follow the appeal instructions on the notice and contact Metro Revenue promptly to preserve appeal rights.

Key Takeaways

  • Register and collect occupancy taxes from the first rental night.
  • Keep clear records of nightly rates and platform remittances to support returns.
  • Contact Louisville Metro Revenue early if you expect reporting issues or receive a notice.

Help and Support / Resources

  1. [1] City of Louisville - Code of Ordinances (Municode)
  2. [2] Louisville Metro Finance - Revenue Division

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