The tax is collected from overnight visitors staying in Shelby County hotels and vacation rentals, including Airbnb and VRBO properties. ShelbyKY Tourism said the county recorded record-breaking overnight stays in 2025, resulting in the highest transient room tax collections in its history. The revenue is distributed under an interlocal agreement governing the Shelby County Tourism Commission and is reinvested in the communities that host visitors. Tourism dollars support local infrastructureThe transient room tax is only one component of the visitor-generated revenue benefiting Shelby County. The latest transient room tax distributions were approved during the July meeting of the ShelbyKY Tourism Board of Directors.