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In Pulaski County, Kentucky, short-term rentals (STRs) are legal and commonly referred to as vacation rentals or transient accommodations. These rentals primarily consist of cabins and homes, particularly around Lake Cumberland, which cater predominantly to tourists drawn by outdoor activities and recreational opportunities. The local market environment is robust, driven largely by seasonal tourism, especially in the summer months, with lesser but consistent demand from business travelers throughout the year. Hosts must obtain a business permit, a transient tax ID, and adhere to local zoning regulations to operate legally. The Pulaski County Tourism Commission oversees these regulations, ensuring compliance with ordinance requirements, including a transient room tax of 3% on gross rental income in addition to state and local taxes. For detailed regulations and information, you can visit the Pulaski County official site and the Lake Cumberland Tourism website.
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