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In Pike County, Kentucky, short-term rentals (STRs) are acknowledged within a regulatory framework established by local ordinances. Here, STRs, commonly referred to as "vacation rentals," are defined as properties rented for less than thirty consecutive days, which can include homes, cabins, and apartments in both urban and rural settings. The business climate caters predominantly to tourists, benefiting significantly from the area's natural attractions and outdoor activities, although some urban rentals may also attract business travelers seeking convenience. Property owners must comply with various regulations, including obtaining a business license ($50 annually), and are responsible for several tax obligations, such as a total of 14% comprising local transient and state sales taxes on rental income. Zoning ordinances apply, and compliance is monitored by local authorities. For regulatory matters, the City of Pikeville oversees these rentals, with relevant resources available on their official website and through their legal code.
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