The Louisville Metro Revenue Commission (LMRC) collects various special license fees authorized by statute (LMG 121). One of these fees is the Transient Room Tax. The transient room tax rate is 8.5% of the rent for evey occupancy of a suite, room or rooms. As a short-term rental owner (host) you are required to report and remit this tax on a monthly basis to LMRC using the form TR1M-S if you use Airbnb or any other platform as a host.
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