KY HB832

Imposes a new 1% surtax on short-term rental accommodations booked through third-party platforms (brokers, booking services, or other facilitators), in addition to the existing 1% statewide transient room tax

Exempts traditional lodging establishments (hotels, motels, inns, tourist camps, campgrounds, RV parks) from the new surtax—only rentals arranged through intermediaries are subject to it

Deposits all surtax revenue into Kentucky's Affordable Housing Trust Fund (KRS 198A.710) to support affordable housing programs

Maintains the existing 1% transient room tax, with those revenues continuing to go to the tourism, meeting, and convention marketing fund administered by the Tourism, Arts and Heritage Cabinet

Takes effect August 1, 2026, and exempts stays of 30 consecutive days or more from both the tax and surtax