Kentucky Revised Statutes

Ky. Rev. Stat. § 91A.345 (2026)

Definitions for KRS 91A.345 to 91A.394

✓ current as of May 2026

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As used in KRS 91A.345 to 91A.394: (1) "Person" has the same meaning as in KRS 139.010; and (2) "Rent " means the total amount charged for the rental of an accommodation and any charges for any services necessary to facilitate the rental of accommodations whether the amount is charged by the provider of the accommodations or by a person facilitating the rental of the accommodations by brokering, coordinating, or in any way arranging for the rental of the accommodations. Effective: January 1, 2023 History: Created 2022 Ky. Acts ch. 212, sec. 14, effective January 1, 2023.

Notes of Decisions

Cited in 2 cases (2 in the last 5 years), 2025–2026 · leading case: Airbnb, Inc. v. Hon. Thomas D. Wingate (Ky. 2026).

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Airbnb, Inc. v. Hon. Thomas D. Wingate (Ky. 2026). · cites it 2× “394 authorizes a private cause of action to enforce the provisions of KRS 91A.345 to 91A.394 against a tourist and convention commission.”

Commonwealth of Kentucky, Ex Rel. Attorney Gen. Russell Coleman v. Perry Cnty. Fiscal Court, as a Political Subdivision & on Behalf of the Residents of Perry Cnty., Kentucky (Ky. Ct. App. 2025). “All moneys collected from the tax authorized by this section shall be turned over to the tourist and convention commission established in that city as provided by KRS 91A.345 to 91A.394. Hazard waited over eight years after the effective date of the revised KRS 91A.”

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