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Short-term rentals (STRs) in Letcher County, Kentucky, also referred to as vacation rentals or transient accommodations, are subject to local regulations but are not explicitly banned. The county's landscape showcases a mix of properties, particularly thriving in rural settings with cabins that appeal to tourists seeking nature and adventure, as well as some urban apartments that cater to a limited market of business travelers. The presence of attractions like the Red River Gorge nearby increases the appeal for tourists. However, the overall business environment leans more towards leisure tourism rather than corporate travel, reflecting a higher demand during vacations and seasonal peaks. For regulation, Letcher County government oversees STRs, but specific guidelines can be sparse and may require property owners to comply with general county zoning rules. More information can be found through the Kentucky Department of Revenue, which discusses regulations impacting transient room taxes and related compliance matters at.
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