Short-term rentals (STRs), commonly referred to as "vacation rentals" in Floyd County, Kentucky, are legally permitted, though they face certain regulations. These rentals typically thrive in rural settings, particularly as scenic cabins and houses that cater to tourists seeking outdoor activities, such as hiking and fishing. The market predominantly serves tourists exploring the beautiful landscape of Appalachia, rather than business travelers, making it seasonal and dependent on local attractions and festivals. Notably, hosts must adhere to specific local ordinances, including obtaining permits and licenses, maintaining safety standards, and paying applicable taxes like the state sales tax and transient room tax. The Floyd County Planning Department is responsible for enforcing these regulations. For further information, you can visit the Floyd County government's official website at. For statewide regulations and insights, the Kentucky Short Term Rental Laws can be explored at.