Short-term rentals (STRs) in Franklin County, Kentucky, are legal and growing in popularity, defined locally as residential units rented for less than 30 days. These rentals predominantly include homes, cabins, and urban apartments, catering mainly to tourists attracted to local attractions and the nearby Kentucky state capital, Frankfort. The business environment is bolstered by both leisure and business travelers visiting the region. Property owners are required to register annually with the City of Frankfort's Planning Department and the Franklin County Planning & Zoning Department, along with obtaining a business license. There are substantial local tax obligations, including a 6% Kentucky sales tax, a 1% transient tax, and additional local taxes. The primary governmental authority overseeing these regulations is the Frankfort/Franklin County Tourist and Convention Commission, which promotes the area to visitors. For specific details on registration and tax requirements, visit the official websites: https://visitfrankfort.com/resources-for-short-term-rental-properties and https://frankfort.ky.gov.