Louisville Short-Term Rental Registration Instructions

Louisville Short-Term Rental Registration Instructions

In order to register a short-term rental property with the city of Louisville, KY you must meet the following criteria:

Owner Occupied Property – Nothing additional needed
Non Owner Occupied Commercial Property – Nothing additional needed
Non Owner Occupied Residential Property – Conditional Use Permit Required to Register

Registering a short-term rental property with the city of Louisville is a two-step process:

 

STEP 1 – Register with the Louisville Metro Revenue Commission. 

This will provide you with an identification number for filing monthly TRIM forms. If you report self-employment tax in Louisville you may already have this number. You may call the Revenue Commission at (502) 574-4860 to check for an existing number. 

Otherwise, follow these instructions to create a new number. 

Go to: https://louisvilleky.gov/government/revenue-commission
Select E-mints (new online tax portal)
Select “register a new business”
You will register as a single member sole proprietorship using your SSN
The business start date is the date your CUP was approved or the date you plan to receive your first guest.
Follow the prompts from there to complete. 

STEP 2 – Register Your Short-Term Rental with the City 

Once you have your Metro Revenue Commission number, you will need to complete the short-term rental registration process. It is best to print and complete the application, and mail it in with a check for $100. This will need to be completed annually. The individual listed as the “Host” will receive annual renewal notices by email. We recommend that you mark your calendar as well, to be safe. 

If a registration lapses (expired for 6 months), you could lose your conditional use permit, depending on the date it was awarded. 

To register with the city, please follow the link below: https://louisvilleky.gov/government/planning-design/planning-and-design-applications
Scroll to “Miscellaneous”
Select “Short-term Rental Annual Registration Form”
Complete, sign, and mail with a check for $100

 

ONGOING – Monthly Reporting and Taxes

Once registered, you are required to complete a submit this form monthly, regardless of hosting status: 
https://louisvilleky.gov/revenue-commission/forms/form-tr1m-s

Instructions for completing TR1M-S can be found on the same page (link). 

Taxes are collected and remitted by Airbnb, but the property owner is responsible for collecting and remitting taxes on all rentals under 30 days in length rented through a source other than Airbnb (VRBO, other channels, direct placement, etc.). 

If your property is rented on a contract longer than 30 days, no tax collection or remission is necessary, but a TRIM form must still be filed. 

More information about short-term rental reporting and financial responsibilities can be found here:  https://louisvilleky.gov/government/revenue-commission/short-term-rental