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Court holds first reading to align county tourism/short‑term rental rules with state law
Summary
Captain Scott presented a first reading to amend the Taylorsville‑Spencer County Recreation, Tourist and Convention Commission ordinance to conform to KRS changes; the amendment clarifies which short‑term accommodations are covered and states the county treasurer collects the tax.
At a Dec. 2 meeting, the Spencer County Fiscal Court held a first reading of an ordinance to amend the Taylorsville‑Spencer County Recreation, Tourist and Convention Commission rules so they conform to changes in the Kentucky Revised Statutes enacted effective Jan. 1, 2023.
Captain Scott told the court the revision "is not creating a new tax; it's just spelling out who you can charge," and that the changes clarify that the transient room tax applies to short‑term stays of less than 30 days and specifically lists cabins, campsites, RV parks and other accommodations that were not previously enumerated. When asked whether any portion of the tax is collected by municipalities, Captain Scott said the receipts are collected for Spencer County and accounted for through the county treasurer and the tourism commission.
Court members had questions about whether a city within the county might collect room tax in municipal limits; staff said they will coordinate with city officials and schedule the ordinance for a second reading and adoption at a future meeting.
No adoption occurred at the first reading; court members reserved further questions and said they would return the ordinance for a second reading and vote at a later date.
