Morehead transient room tax, including shared economy accommodations, is collected by the City of Morehead. The City and County supports and endorses Morehead-Rowan County Tourism Commission as the official destination marketing organization.
These funds are legally obligated by statute. The overall tax rate within the city limits of Morehead for overnight guest room or house rental occupancy is 4% . The overall tax rate within the county, minus the city limits, is 3% . Both are due to Morehead-Rowan County Tourism Commission, via the City of Morehead, for local tourism and economic activities, 1% is due to the Kentucky Department of Revenue for overall Kentucky tourism activities and 6% is sales and usage tax due to the Kentucky Department of Revenue.
The area offers a multitude of adventures and we want our visitors to feel right at home. We also want to ensure all overnight accommodations are following all licensing, tax and permit requirements.
Please contact your shared economy provider (AirBnB, Home Away, VRBO or other) to ensure that you are in compliance with local and state taxing authorities.
Morehead-Rowan County Tourism Commission