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In Rockcastle County, Kentucky, short-term rentals are characterized as "transient accommodations," including properties such as cabins, inns, and campgrounds, primarily serving both tourists and visitors to the area. These rentals are legal but subject to local regulations, including the collection of a transient room tax, which includes a 3% local tax alongside a 1% state transient tax. Property owners must also report and remit taxes monthly based on total rental charges, excluding charges for continuous stays of 30 days or more. The local business landscape favors vacation rentals in rural settings, particularly cabins and lodges, attracting primarily leisure travelers seeking outdoor recreational experiences. The Mt. Vernon-Rockcastle County Tourism Commission is the government authority responsible for overseeing short-term rental regulations in the area. For more information on regulations and tax obligations, you can visit the official site at.
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