Louisville Tourism, Parks, and Recreation Tax

A 2% tax is imposed on the gross proceeds derived from hotel and motel overnight room rentals in Louisville. This levy is in addition to all other taxes imposed. Effective September 1, 1998. Repeal date July 1, 2029.

“Hotel” or “motel” means any establishment in the city that is engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where the establishment consists of six (6) or more guest rooms. The term “hotel” or “motel” does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.