Spencer County adopts ordinance clarifying short‑term rentals, aligns tourism tax with state law

Spencer County Fiscal Court on its final regular meeting of the year adopted Ordinance 16‑20‑25 to amend county rules governing the county recreation, tourism and convention commission and to clarify which short‑term rentals must remit the county—s tourism tax.

The ordinance, described by a county official as a technical alignment with Kentucky Revised Statutes, defines short‑term rentals to include cabins, lodgings, campsites, recreational vehicle parks and other accommodations furnished to transients for consideration, and confirms the county—s ability to request up to 3% in local occupancy taxes as allowed by state law. Catherine, who introduced the tourism process to the court, said the city has already passed similar language and the county—s second reading completes the local step necessary for county enforcement.

Supporters said the measure will make enforcement and collection clearer and help ensure platforms that facilitate bookings remit the taxes they collect on behalf of property owners. The ordinance also includes a provision encouraging local businesses that seek tourism support to register with the county and provide their occupational‑license account numbers so assistance can target businesses that are current on local taxes.

The court—s motion to adopt Ordinance 16‑20‑25 was moved and seconded, the clerk called the roll and the measure passed. The county clerk will publish the ordinance and notify affected lodging operators of the change and of compliance requirements.

The vote concludes the county—s legislative steps on this item; the county said it will follow up with public notices and outreach to short‑term‑rental platforms and local lodging operators about remittance procedures.