Tourism Improvement District Assessment (TID)

The Louisville Metro Revenue Commission (LMRC) collects a Tourism Improvement District (TID) Assessment on behalf of the Greater Louisville Lodging Management District (GLLMD). The TID Assessment is imposed on 1.5% of gross short term room sales at hotels throughout Louisville Metro with 51 or more rooms.

Understanding the TID Assessment

When: The TID Assessment is based on a fiscal year that begins July 1 and ends June 30 of the following year.  Note: The first year of the TID Assessment began mid-year on October 1, 2023, and will end on June 30, 2024; as a result, the first annual assessment will only be for nine months, and following years will be for a full 12 months.

Registration: A property owner can self-register for the Transient Room Tax with the LMRC, but only the GLLMD can register property owners for the TID Assessment. If a property owner believes they should be registered for the TID Assessment contact GLLMD at 401 W. Main St. Suite 2310, Louisville KY, 40202. 

Calculating the amount: The TID Assessment is made against the gross room sales reported on all Transient Room Tax returns. At the end of the annual assessment period, an invoice statement will be sent to collect any outstanding balance of the assessment that was not covered by monthly payments. Note: Property owners may make a monthly payment towards the TID Assessment with each Transient Room Tax return filing.

Payment: There are two ways you can make a TID Assessment payment: 

  • Option 1: You can log into the LMRC's online tax portal eMINTS:
    • In eMINTS, select "Make a Payment” and choose the "TID Assessment" payment type. 
  • Option 2: When filing your monthly Transient Room Tax return, your TID Assessment will be calculated, and you may make a single payment for both the TID Assessment and Transient Room Taxes due at the time of filing.

Frequently Asked Questions

When will I receive an annual TID Assessment?

You will be mailed an invoice for the annual TID Assessment by August 5.  The annual assessment will be based on the reported gross room sales of the entire assessment period and all monthly TID Assessment payments from the period will show as credits toward the assessed amount. If your monthly payments have fully covered the TID Assessment, the annual invoice will have a balance due of $0. If your monthly payments have not fully covered the balance due, the invoice will bill you for the remaining balance due.

What do I do if I want to contest the TID Assessment?

Any owner of a benefited property may contest the assessment.  All contests shall be in writing and shall be filed with the Board of Directors no later than 30 days after receiving the Notice of Assessment. To file a contest to a TID Assessment, mail your dispute to:  GLLMD, 401 W. Main St. Suite 2310, Louisville KY, 40202.

What is the due date for the TID Assessment?

The TID Assessment is due 30 days after receiving the first notice of annual assessment due.

What are the penalties for late payments?

Late payment penalties and interest will begin to accrue after the assessment due date. There is a failure-to-pay penalty of 5% of the unpaid assessment amount by the due date, and interest is calculated on a daily basis from the due date of the assessment. The interest rate as of December 2023 is 12% per annum. 

What happens if the property does not pay the TID Assessment?

The amount of any outstanding assessment of any property, and any accrued interest and charges, shall constitute a lien on the property by the GLLMD. 

Can I make a TID Assessment payment before January 2024? 

No, you can not make a TID Assessment payment before January 2024 with the LMRC.

How do I make payments for TID Assessment collections made between October and December 2023?

Collections of the TID Assessment between October and December of 2023 should be held by property owners and may be remitted to the LMRC in January 2024. The amounts due for October through December of 2023 will be calculated in January 2024 based on the transient direct room sales of those months reported on the Transient Room Tax return. 

Property owners may need to file amended Transient Room Tax returns for October, November, and December to correct the gross room sales total if the hotel used an OTA to book rooms in those months. Once the gross room sales totals are updated, a single lump sum payment of the TID Assessment for all three months can be made. 

Will I be assessed any penalty or interest related to a failure to make payments before January 2024?

No, you will not be assessed any penalty or interest for failure to make TID Assessment payments before January 2024. 

What do I do if I accidentally paid my TID Assessment to my Transient Room Tax account?
  1. Log into your eMINTS account.
  2. Under the I Want To menu, click Send us a message.
  3. Choose ‘Other questions or concerns’ as the message type. 
  4. Attach documentation explaining the situation and requesting the payment to be moved from the Transient Room Taxes account to the TID Assessment. 
How do I request a refund of an overpayment of a TID Assessment?

You may submit a request for a refund with the LMRC as collecting agent for the GLLMD. 

  1. Log into your eMINTS account.
  2.  Under the I Want To menu, click Send us a message.
  3. Choose ‘Other questions or concerns’ as the message type. 
  4. Attach documentation to the message if desired.

Note: Requests should include the amount of the refund being requested and the reason for requesting a refund. Refund issuance is subject to approval by the GLLMD.

How do I contact Louisville Metro Revenue Commission?

You can visit our website where you can access online services. You can reach us by phone at 502-574-4860 or visit us in person at 617 W Jefferson St, Louisville KY, 40202. 

Note: Appointments are required for in-person services with the LMRC.

How do I contact Greater Louisville Lodging Management District (GLLMD)?

Should you desire additional information about the GLLMD or assessment, contact Eamon O'Brien, Chairman of the GLLMD Board, Amber Halloran at ‘[email protected]' or send correspondence to 401 W. Main St. Suite 2310, Louisville, KY, 40202.

Can I use an Online Travel Company (OTC) to collect and remit the TID assessment on my behalf? 

No.

Can the LMRC close my TID account?

No. To close a TID account please contact the GLLMD at 401 W. Main St. Suite 2310, Louisville, KY, 40202.

Are bookings made by tax exempt organizations exempt from the TID Assessment?

No, TID is an assessment not a tax. The TID assessment is applicable to bookings by tax exempt organizations.

Should permanent guest sales be included in the Gross Room Sales total for TID?

No, permanent guest sales are not subject to the TID assessment and should not be included in the Gross Room Sales total.

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