Kentucky property & tax worksheet

Free manual planning aid · source review October 18, 2026. Print or save as PDF using your browser. Write on the printed copy; this page does not calculate, save or submit information.

1. Classify the property

Parcel/address and municipality controlling zoning:

Zoning district; hosted or unhosted; resident present during stays:

Lawful guest/bedroom/septic capacity and parking:

Written zoning determination, source/date and unresolved conditions:

2. Separate the approvals

Louisville registration/CUP or Lexington zoning, business and special-fee license:

Other city/county/health/fire requirements and private restrictions:

License holder, expiration, renewal window and current fees:

Ownership transfer answer from each issuing office:

3. Assign taxes by channel

For each booking channel, record the state room tax, sales tax, local room tax, taxable fees, collector, return deadline and proof of payment. Do not close an account from an assumption about platform collection.

Airbnb/VRBO collection evidence and remaining host returns:

Direct-booking accounts, local rate and collector confirmation:

Worked example: room taxes enter the sales base

Assume $500 taxable lodging, 1% state room tax and a hypothetical 3% local room tax, all added to the guest bill. No exemptions or additional fees.

  1. State room tax = $500 × 1% = $5.
  2. Assumed local room tax = $500 × 3% = $15.
  3. Sales tax = ($500 + $5 + $15) × 6% = $31.20.
  4. Guest total = $551.20; tax liability = $51.20.

The 3% local rate is an illustrative input, not a quote for any Kentucky parcel. Replace it with the verified local rate.

Your taxable charges; state/local room taxes; resulting sales-tax base: