When deciding whether to become an Airbnb host, it is important for you to understand the laws in your city. As a platform and marketplace we do not provide legal advice, but we want to give you some useful links that may help you better understand laws and regulations in Louisville. This list is not exhaustive, but it should give you a good start in understanding your local laws. If you have questions, contact the Planning and Design Department or other city agencies directly, or consult a local lawyer or tax professional.

• Land Development Code. The Land Development Code regulates uses in Louisville. You should consult the code to see if your listing is consistent with zoning requirements or use definitions. Important terms include accessory use; apartment hotel; bed and breakfast inn; boarding and lodging house; commercial use; dwelling; dwelling unit; extended stay lodging; hotel; nonresidential use; principal use; and residential use.
• Building and Housing Standards. Louisville enforces rules and regulations specifying minimum construction, design, and maintenance standards for buildings, including regulations on habitability, health, and safety. Certain rules and regulations applicable to residential and non-residential uses may be relevant to your listing. Please review Chapters 150 and 156 of the Louisville Metro Code or contact the Department of Codes and Regulations for more information.
• Business License and Tax. Owners or operators of most businesses in the Louisville Metro area are required to apply for and receive a business license (called an occupational license) and to pay an annual tax. Please review Chapter 110 of the Louisville Metro Code or contact the Revenue Commission Department to see if you need to a business license to operate your listing, or if you are required to pay a tax.
• Taxes. The State of Kentucky and Louisville-Jefferson County both assess a transient room tax on hotels, inns, vacation homes or houses and other short-term rentals. A “short-term rental” is defined as a lodging facility which is rented out for less than 30 days. More information about the transient room tax is available on Kentucky's FAQ page and in Louisville-Jefferson County tax code, Chapter 121.
• Other Rules. It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable.

We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow regular people to rent out their own homes.