Christian County adopts 1% special transient‑room tax to fund fine‑arts facilities

Christian County Fiscal Court voted June 24 to adopt Ordinance 25‑05, amending prior county ordinances to authorize a 1% special transient‑room tax dedicated to operating expenses for the Hopkinsville‑Christian County Conference Center, the Alhambra Theatre, the Memorial Museum and other fine‑arts facilities.

The ordinance, read aloud by Assistant County Counsel Duncan on second reading, modifies existing county transient‑room tax provisions to align with changes made by the Kentucky General Assembly and to permit counties to direct a special 1% allocation to fine‑arts operational costs as authorized by KRS 91A.390. The court emphasized that the change ‘‘does not impose any additional taxes to any of our hotels’’ and will apply within the county jurisdiction outside the city limits of Hopkinsville, consistent with the ordinance language presented at the meeting.

Under the amendment, the existing 3% transient‑room tax remains in place; the additional 1% special tax is levied ‘‘for the sole purpose of meeting the operating expenses of fine arts facilities,’’ and collections of the special tax are to be distributed quarterly to designated facility operators. The ordinance directs annual allocation decisions be made by the fiscal court in consultation with the Hopkinsville‑Christian County Convention & Visitors Bureau.

Court members discussed the ordinance briefly and confirmed that short‑term rental platforms such as AirBnB fall within the ordinance’s remit as drafted. After a motion, second and roll‑call vote the court adopted the ordinance on second reading.

What happens next: the ordinance’s effective date is upon publication per the ordinance language; the fiscal court will determine the annual allocation among qualifying facilities and the courthouse will coordinate reporting with the city’s financial director as prescribed in the ordinance.