Introduction

In Perry County, Kentucky, short-term rentals (STRs) are recognized but subject to county regulations. Locally, these rentals may be referred to as "vacation rentals" or "short-term lodging," primarily involving cabins in rural areas that cater to outdoor enthusiasts and tourists seeking nature experiences. Additionally, as the county is less urbanized than others, options such as houses and cottages are more common than urban apartments. The area primarily caters to tourists due to its scenic landscapes and attractions, although there is potential for business travelers during particular events or activities. The Perry County Fiscal Court is the governing authority responsible for overseeing STR regulations, encompassing permit requirements, safety standards, and compliance with zoning laws. For further details, one can refer to the Perry County Ordinances available at Perry County Ordinances.

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Disclaimer

Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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