summary
Introduced
03/03/2026
03/03/2026
In Committee
03/10/2026
03/10/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Amend KRS 142.400 to impose a 1% statewide surtax on the rental of accommodations when charged by the owner of the property or by a person facilitating the rental of the property and deposit the receipts from the surtax into the affordable housing trust fund; amend KRS 142.402, 142.404, 142.406, and 198A.190 to conform; EFFECTIVE August 1, 2026.
AI Summary
This bill, effective August 1, 2026, imposes a new 1% statewide surtax on the rental of accommodations when facilitated by a third party, such as an online booking platform, rather than directly by a hotel or campground owner, with the revenue from this surtax specifically designated for the affordable housing trust fund. The bill also makes conforming changes to related statutes, including clarifying that the surtax applies to taxes collected by facilitators and that individuals responsible for collecting and remitting these taxes can be held personally liable if they fail to do so, and it amends provisions related to the tourism, meeting, and convention marketing fund to reflect the new surtax.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
to Appropriations & Revenue (H) (on 03/10/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.legislature.ky.gov/record/26RS/hb832.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb832/orig_bill.pdf |
Loading...