Short-term rentals in Boone County (unincorporated areas), explained properly.

Sec. 114.02 defines a short term rental as the rental of a residential dwelling unit, or a portion of one, for less than 30 days. The definition excludes (1) a unit used for a nonresidential purpose, including an educational, health care, retail, restaurant, banquet space or event center purpose or another similar use, (2) a bed and breakfast and (3) a hotel/residence hotel. The permit is the short term rental permit that all persons must obtain from the County and keep in force to operate short term rentals.

Sec. 114.03(B) says the forms require, but are not limited to: the owner's name, address, phone number and e-mail address; verification that the applicant is the owner; the local emergency contact's details; the maximum occupants requested, consistent with the chapter and zoning; a sketch floor plan with dimensioned room layout; the self-safety inspection form; a site plan or survey showing the maximum number of vehicles that can legally park on the property without encroaching on a street, sidewalk, alley or other public right-of-way or property; proof of general liability insurance; and an attestation of compliance with the International Building Code with Kentucky Amendments (adopted edition), NFPA 1124 and all other applicable state, federal or local laws. Applications are considered in the order received (Sec. 114.03(A)).

Sec. 114.03(C). Sec. 114.03(E)(3) lets the County Administrator or designee deny a renewal if there is reasonable cause to believe the owner fails to apply for, be issued or appropriately renew a Boone County occupational license, or fails to timely file occupational license returns or remit payment. Sec. 114.05(H)(1) and (2) also make a Boone County occupational license (or business license) a condition of operating, advertising or offering a short term rental. The occupational license rate and any fee for it haven't been reviewed yet.

Sec. 114.03(A): where short term rental is identified as a conditional use, the application goes to the Occupational License Office before the applicant applies for a conditional use permit through the Boone County Board of Adjustment and Zoning Appeals. Failure to obtain the conditional use permit within 90 days of the permit application invalidates the permit application. Which districts treat short term rentals as a conditional use is in the zoning regulations, which haven't been reviewed yet, so confirm the district with the County.

Sec. 114.03(D) says the permit is issued for a period that coincides with the calendar year and the initial permit expires on December 31 of the year it was issued; the same sentence also refers to 365 calendar days after its effective date and to renewal for successive 365-calendar-day periods, so the text is unclear on the term. The fee for the initial period is $300 for the calendar year, prorated by month from January 1 to the first day of the month in which the application is received. The fee for each later period, payable at the time of application by January 1, is $200. The fee is set in the ordinance itself (Ord. 2021-31, passed 9-19-21); a separate fee schedule and its effective date haven't been reviewed yet, and a later ordinance may have changed the fee.

Sec. 114.03(B)(8) requires the applicant to provide the proof of insurance with the application.

Sec. 114.03(E) lets the County Administrator or other designee deny a renewal if there is reasonable cause to believe the owner violated a county ordinance or state or federal law on the premises (or permitted a violation by another person), that there are grounds for suspension or revocation, or that the owner failed to obtain or renew the occupational license or file its returns. Under Sec. 114.03(F), revocation is by written notice describing the reasons, delivered in person or by regular mail to the address on the application. To contest it, the permit holder files a written hearing request with the Occupational License Office within 15 calendar days of the notice, and the Fiscal Court hearing is held within 30 days of the request.

Sec. 114.05(D). The permit application asks for the maximum number of occupants requested, consistent with the chapter and zoning regulations (Sec. 114.03(B)(4)). Advertisements and rental contracts must state the allowed maximum number of occupants (Sec. 114.05(F)).

Sec. 114.05(E). Advertisements and rental contracts must state the maximum number of vehicles (Sec. 114.05(F)), and the application needs a site plan showing how many vehicles can be legally parked on the property without encroaching on public rights-of-way (Sec. 114.03(B)(7)).

Sec. 114.05(C).

Sec. 114.05(B).

Sec. 114.05(F) covers the occupant and vehicle limits. Sec. 114.05(H)(5) makes it unlawful to fail to include, in every advertisement, listing or other publication offering the premises, a written prohibition against use of the short term rental for activity on the premises that includes individuals who are not guests as part of the rental agreement. Advertising covers brochures, written literature and online postings (Sec. 114.02).

Sec. 114.07 requires working smoke detectors in accordance with adopted codes, at least one working carbon monoxide detector and alarm and one working fire extinguisher, and says the premises must otherwise comply with applicable county ordinances. Sec. 114.04 requires the owner to perform a short term rental fire safety inspection and provide a checklist for the structure as part of the application. The application includes a self-safety inspection form (Sec. 114.03(B)(6)).

Sec. 114.06 lists four items: (A) the owner's 24 hour contact information and/or a local responsible party's, if the owner is not within the county limits when guests are renting; (B) neighborhood information including parking restrictions, restrictions on noise and amplified sound and trash collection schedules; (C) information for emergencies posing threats to personal safety or damage to property, including emergency and non-emergency telephone numbers for police, fire and emergency medical services and instructions for obtaining severe weather, natural or man-made disaster alerts; and (D) the policy regarding pets.

Sec. 114.05(H)(4) makes it unlawful to operate a short term rental without paying the required hotel occupancy taxes. The rate, who collects it and any county tax chapter haven't been reviewed yet, so this page doesn't show a County tax rate or a combined state and County total. State taxes are on the Kentucky layer of this page.

Sec. 114.08(D) sets the fines. Sec. 114.08(C) says that if the owner of property in unincorporated Boone County remains in non-compliance seven days after receiving notice of a violation, a citation is issued by a Code Enforcement Officer, Building Inspector or sworn law enforcement officer and notice goes to the Boone County Occupational License Office; each day of non-compliance is a separate offense. Where a violation of the same type occurs more than once in a 365 day period at the same premises, a citation is issued immediately.

Sec. 114.08(A) names the enforcing officers. Sec. 114.08(B) says a notice of violation is served personally, by hand delivery to an adult at the premises or by certified mail to the address of record for real estate taxes, with posting and publication under KRS Chapter 424 if the person cannot be found after reasonable diligence. Sec. 114.08(E) gives the County a lien on the real property for assessed and unpaid civil fines and associated charges and fees. Under Sec. 114.08(F), an appeal is started by filing a complaint and a copy of the citation, in the same manner as any civil action under the Kentucky Rules of Civil Procedure.

Section 139.200 of the Kentucky Revised Statutes imposes a 6% sales tax on retailers' gross receipts from the rental of any room or rooms, lodgings, campsites or accommodations furnished by any hotel, motel, inn, tourist camp or other place in which rooms, lodgings or accommodations are regularly furnished to transients for a consideration. The tax does not apply to rooms or accommodations supplied for a continuous period of 30 days or more to a person. The Department of Revenue says the statewide transient room tax is in addition to the 6% sales tax and any local transient room tax, and that for sales tax purposes the 1% statewide transient room tax is reported as part of taxable receipts, as local transient room taxes are. Local transient room taxes are shown on each place's page.

Section 142.400 imposes a statewide transient room tax of 1% of the rent for every occupancy of any suite, room, cabin, lodging, campsite or other accommodation charged by any place in which accommodations are regularly furnished to transients, or by any person that facilitates the rental by brokering, coordinating or otherwise arranging it. Rent does not include other state or local taxes, and stays supplied for a continuous period of 30 days or more to a person are excluded. Under section 142.402 the return and tax for each month are due to the Department of Revenue by the 20th of the next month. The Department of Revenue says this tax is in addition to the 6% sales tax and any locally assessed transient room tax and is reported separately each month.

The Department of Revenue says Airbnb and VRBO are collecting and remitting the 1% statewide transient room tax for all participating Kentucky hosts, that since January 1, 2023 these platforms must also report and pay local transient room tax on their total charges, including service fees, and that a business renting only through Airbnb or VRBO does not need its own state transient room tax account. Section 139.450 requires a marketplace provider whose own and facilitated sales of property or services delivered or provided in Kentucky exceed $100,000 to register for a sales and use tax permit and to collect the tax on each taxable retail sale it facilitates, and relieves the marketplace retailer of collecting tax on those sales. The sources read do not say which platforms collect the 6% sales tax on stays; check with the platform and the Department of Revenue.

No section of the Kentucky Revised Statutes regulating short-term rentals as such was found, so local governments' own rules apply. In the 2026 Regular Session, Senate Bill 112 would have barred local governments from requiring a conditional use permit for a short-term rental, imposing density-based limits, banning short-term rentals in residential zones or imposing a residency requirement on operators; its last action was referral to the Senate Committee on Committees on January 21, 2026. Senate Bill 54 (2026), which would have authorized local governments to regulate short-term rentals, was likewise last referred to the Committee on Committees on January 9, 2026. In 2025, Senate Bill 110 (no conditional use permits or density limits for short-term rentals) was last sent to the Economic Development, Tourism and Labor Committee. A similar bill could be filed in a later session.