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In Cumberland County, Kentucky, short-term rentals (STRs) are legal and termed “transient accommodations.” These rentals typically include cabins and houses, which are especially popular in rural areas near Lake Cumberland, as well as some apartments and homes in urban areas like Somerset. The market is primarily driven by tourism, attracting visitors for recreational activities related to the lake, with significant demand during peak seasons and holidays. The local government, specifically the Somerset-Pulaski Convention and Visitors Bureau, regulates STRs, requiring host properties to obtain a transient tax ID and comply with specific zoning and tax obligations, including a transient room tax and state sales tax. Potential owners must also secure an occupational license and ensure their properties adhere to local safety regulations. For more information, visit the official site at.
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