Short-Term Rental Regulations
in Pulaski County, KY

Short-term rentals are subject to zoning restrictions in Somerset (e.g., R-2 zones limit rentals to 5 rooms as a conditional use) and must comply with building codes. County-wide, all operators must register with the Somerset-Pulaski County CVB, obtain a transient tax permit, and remit a 3% monthly transient room tax.

Yes, a permit is required to operate a short-term rental in Pulaski County. 1. Download the Transient Tax Registration Form from the Lake Cumberland Tourism portal (lc.kytaxportal.com). 2. Complete and submit the form via email to somersetcvb@lctourism.com or mail to 522 Ogden St., Somerset, KY 42501 within 30 days of starting business. 3. Obtain the transient tax registration permit and property ID from the CVB.

1. Download the Transient Tax Registration Form from the Lake Cumberland Tourism portal (lc.kytaxportal.com). 2. Complete and submit the form via email to somersetcvb@lctourism.com or mail to 522 Ogden St., Somerset, KY 42501 within 30 days of starting business. 3. Obtain the transient tax registration permit and property ID from the CVB.