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(A) Pursuant to LMCO Chapter 121, transient room taxes are to be collected and paid by the Host to the Louisville Metro Revenue Commission. Transient occupancy taxes are ultimately the responsibility of the host, but the collection and remission of all required taxes pursuant to LMCO Chapter 121 may be paid by a hosting platform on behalf of Host if the short term rental is created through a hosting platform that has an agreement with the Metro Government for collection and payment of such taxes to the Metro Revenue Commission.
(B) Pursuant to LMCO Chapter 110, the Host is subject to occupational license taxes to the Louisville Metro Government.
(C) The Host shall register with the Louisville Metro Revenue Commission to ensure compliance with all applicable local taxes including the transient room tax and occupational license tax.
(Lou. Metro Ord. No. 217-2015, approved 1-5-2016, effective 8-1-2016; Lou. Metro Am. Ord. No. 70-2016, approved 5-27-2016; Lou. Metro Am. Ord. No. 56-2019, approved 5-8-2019; Lou. Metro Am. Ord. No. 130-2023, approved 9-28-2023) Penalty, see § 115.999
It shall be the duty of a Host under this subchapter to ensure that:
(A) The short term rental meets the smoke alarm requirements set forth in LMCO § 94.02; has at least one functional carbon monoxide detector installed in an appropriate location as set forth in Kentucky Residential Code; has at least one properly maintained and charged fire extinguisher on each habitable floor; every sleeping room shall have at least one operable emergency and rescue opening as set forth in the Kentucky Residential Code; and that a clearly marked evacuation plan is posted on the premises;
(B) There shall be no more than one contract per short term rental at a time;
(C) There is no signage on the premises of the short term rental advertising or identifying the short term rental in residential zoning districts.
(D) The name, email, and telephone number of the Host and any emergency contact shall be conspicuously posted within the short term rental, as well as the maximum number of guests (and maximum number of persons over the age of 16, if applicable). The contract information will be made available to any interested party, including neighbors.
(E) Any Host using a Hosting Platform shall include the valid, Louisville Metro-issued registration number for the short term rental in the Short Term Rental Advertisement.
(F) The Host is responsible for the activity of Transient Users (guests). The Host shall immediately address any problems associated with the short term rental when it is occupied by a Transient User (guest) regardless of the time of day. If the Host is not available, he or she may delegate this responsibility to an Emergency Contact.
(Lou. Metro Ord. No. 217-2015, approved 1-5-2016, effective 8-1-2016; Lou. Metro Am. Ord. No. 70-2016, approved 5-27-2016; Lou. Metro Am. Ord. No. 56-2019, approved 5-8-2019; Lou. Metro Am. Ord. No. 130-2023, approved 9-28- 2023; Lou. Metro Am. Ord. No. 162-2023, approved 11-28-2023) Penalty, see § 115.999
(A) Short term rentals registered in accordance with § 115.517 may be advertised for short term stays of less than 30 days on a Hosting Platform. A Host and/or property owner that advertises an un-registered short term rental on a Hosting Platform is subject to enforcement as stated in §§ 115.522 and 115.999(N)(2).
(B) The Director may request that a Hosting Platform remove any listing or Short Term Rental Advertisement from the platform where the registration number associated with a short term rental listing is invalid, expired, or has been revoked. The Director must identify the listing(s) to be removed by the listing URL and displayed registration number (whether valid or invalid) and state the reason for removal. The Hosting Platform shall remove the listing within ten business days of notification by the Director.
(C) The Director may request that a Hosting Platform provide the following information to the Louisville Metro Department of Develop Louisville on a monthly basis:
(1) The total number of short term rentals in Louisville Metro that were listed on the platform during the applicable reporting period; and
(2) The total number of nights all short term rental units were rented through the platform during the applicable reporting period.
These reports shall be due at the end of each month to include information from the preceding month.
(D) Pursuant to KRS 65.8821, the Code Enforcement Board shall have the authority to subpoena information from any Hosting Platform. Any such subpoena shall:
(2) Be served on the platform via its registered agent;
(3) Be related to a specific investigation by Louisville Metro Government relating to a short term rental that is identified in the subpoena; and
The platform shall notify their user/Host of the information requested in the subpoena within ten business days of receiving the subpoena and produce records within 21 days of providing notice to the user/Host, except to the extent that the user/Host has sought relief in a court of competent jurisdiction.
(Lou. Metro Ord. No. 56-2019, approved 5-8-2019)
In addition to the penalties provided in § 115.999(N), the Director is authorized to enforce the provisions of this subchapter through declaratory, injunctive and other civil actions filed in any court of competent jurisdiction.
(Lou. Metro Ord. No. 217-2015, approved 1-5-2016, effective 8-1-2016; Lou. Metro Am. Ord. No. 70-2016, approved 5-27-2016; Lou. Metro Am. Ord. No. 56-2019, approved 5-8-2019)
POP-UP PARTIES
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LAW ENFORCEMENT PERSONNEL.
Means either: (A) a person with prior commissioned law enforcement experience from any federal, state, or local jurisdiction occurring within five years of the date of application excluding constables; or (B) security guard. In order to qualify as a security guard, a person must meet the following minimal security qualifications: (1) be at least 18 years of age or older; (2) submit a set of fingerprints; (3) satisfy LMCO § 124.05(B)(4), (B)(5), and (B)(6); and (4) submit proof of satisfactory completion of training pursuant to KRS 15.334 or the armed security guard requirements set forth in LMCO Chapter 124.
LICENSEE.
Any person licensed to operate a public entertainment gathering.
PUBLIC ENTERTAINMENT GATHERING.
Any assembly that is open to the public for the purpose of dancing and/or listening to music; and (A) is conducted for a direct or indirect profit and (B) requires a monetary payment or contribution from the persons admitted. Public entertainment does not include a banquet, party, or celebration conducted for invited guests which is not open to the public and for which no fee or membership contribution is required; or any party held by a Kentucky Commonwealth and/or Louisville/Jefferson County Metro Government licensed liquor establishment, or at any location where alcoholic beverages are legally served, sold, dispensed or permitted on the premises in accordance with Kentucky and Louisville Metro alcoholic beverage laws.
(Lou. Metro Ord. No. 50-2015, approved 4-29-2015, effective 6-28-2015; Lou Metro Am. Ord. No. 146-2015, approved 9-14-2015, effective 11-13-2015)
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