Short-term rentals (STRs) in Taylor County, Kentucky, are generally legal, with local regulations primarily overseen by the Taylor County Fiscal Court and local municipalities. In recent years, there has been a growing acceptance of STRs, particularly among rural properties like cabins, which appeal to both tourists seeking outdoor experiences and individuals attending local events. The area caters primarily to tourists, especially during peak seasons, though there is some demand from business travelers. The market environment is marked by a mix of traditional rental properties and vacation homes, with STRs offering unique experiences in scenic locations. Property owners must navigate local ordinances regarding permits, safety inspections, and tax compliance—often involving a combination of state sales tax and local transient room taxes. For a detailed understanding of requirements, hosts can consult the official Taylor County fiscal website at.