
In 2000, the Logan County Fiscal Court established the Tourist and Convention Commission for the mission of: "Promoting tourism activity within Logan County" which supports the purpose identified in KRS 91A.350(2)
The commission meetings are announced in accordance with the Open Meeting Law, KRS 61.805-61.850.
Commissioners serve on a volunteer basis with terms from one to three years depending upon the position open.
Activities of the commission are funded by charitable donations and a 3% county transient room tax imposed upon all overnight lodging related establishments.
Lodging includes hotels, motels, B&Bs, Inns, lodges, cabins, vacation rentals, etc. which provide overnight accommodations to the public. This tax is paid directly to the Logan County Treasurers Office.
The State of Kentucky also imposes a 1% transient room tax on lodging businesses, in addition to the state's 6% sales tax which is paid to the state treasurer. The local and state transient tax is calculated seperately then totaled with the room rate to provide the subtotal and this is the amount the state requires the 6% be applied to. The new total is then added to the subtotal and collected from the customer.
Refer to the "Kentucky State Tax Facts April 2005" issue.
A portion of the state's 1% transient room tax comes back to the region for tourism related advertising and promotionals for the Cave Region area.