Kentucky Business License

Business Privilege License Application

$100 if applying in January, February, or March; $75 if applying in April, May, or June; $50 if applying in July, August, or September; and $25 if applying in October, November, or December.

The license fee can be paid online.

$100

Annually by January 31.

The renewal fee can be paid online.

Occupational License/Payroll Tax Application

$25 application fee + license fee

Annually by December 31.

Business License Application

$25 for only Campbell County. There are additional fees for businesses operating in any of the cities listed on the application.

Annual Return

Varies by net profits. The minimum fee is $25 and the maximum is $610.

Annually by April 15.

Business Registration Form

$50

No renewal application - file for a business certificate with the Worchester City Clerk.

Fees depend on gross annual receipts

Annually by April 15.

Business License Registration Application 

Mail

$60

• If located within the City limits, attach the applicable Home Office or Commercial Questionnaire.
• File quarterly withholding returns and annual Net Profit Returns. The rate for each is 1.95%.

Mail

Annually by February 28.

If the time for filing a return is extended, the business entity or person shall pay, as part of the tax, an amount equal to 12% per annum simple interest on the tax shown due on the return, but not previously paid, from the time the tax was due until the return is actually filed and the tax paid to the city. A fraction of a month is counted as an entire month

The license is renewed once the the business files its taxes for the year. 

• A copy of applicable IRS Form 1099(s)
• The payer may furnish a list of non-employee payments made, which list shall set out the name, mailing address, social security number or Federal I.D. number of the non-employee, the total payments made to the non employee and the amount of non-employee payment made that were for services that were performed within the city.

Business License Registration Application 

Mail 

Fee determined by business type. See rate schedule. 

Business License Registration Application (Renewal)

Mail

Fee determined by business type. See rate schedule. 

Annually by May 31. 

Business License Registration Application 

Mail 

$50 

3-5 business days

Business Registration Application

$25

Annual License Fee Return

1.75% of annual net profits.

Annually by April 15 or within 105 days of the end of your fiscal year.

Business Application

Mail or online.

$40

Net Profits License Fee Return

License Fee Instructions

1% of annual net profit

Annually by April 15 if the licensee has a December 31 fiscal year end. Otherwise renewal is due 105 days following the end of the fiscal year, sale, liquidation or transfer.

Net Profits License Fee Quarterly Return

By the last day of the month following the close of the calendar quarter.

BQ100 Business Registration Form/BQ100 Questionnaire for Occupational License

Mail, in-person, fax, or email to info@gscrevenue.com

$0

Business License Application

$10

Net Profit License Fee Return

1.6% of annual net profits

Annually by April 15, or within 105 days of fiscal year end if not using calendar year.

Employer's Quarterly Return

By the last day of month following the quarterly period for which the withholding is made.

Occupational Tax License Registration Application 

Mail 

$25

• Fee is based on net profit
• Owner's Social Security Number is required

Occupational Tax License Renewal Application

$25

Annually by the end of each fiscal year. 

OLA Occupational License Application

$25

Form NP: Net Profit License Tax Return

Form NP Instructions

Varies by net profit. Minimum fee are as follows:

• $50 for individuals
• $150 for partnerships
• $200 for corporations and LLCs

Annually by April 15.

Business License Registration Form

$75 license fee + $1.95 convenience fee

Business License Registration Form (Renewal)

$75 license fee + $1.95 convenience fee

Annually

Kenton County and Cities Occupational License Application

$225 for county wide or $25 per city

$225 for county wide or $25 per city

Annually by April 15.

Application for Business License

Mail

$0

Business Permit (Occupational License) Application

$25 occupancy fee + $100 license fee

$100

Annually by April 15.

Registration Application

$0

Form OL-3: Occupational License Return

Form OL-3 Instructions

Varies by annual gross receipts.

Annually by the 15th day of the 4th month following the entity's fiscal year-end.

Net Profits License Form

Instructions for filling out Net Profits License Form

The fee depends on business income but there is a minimum fee of $100.

Net Profits License Form (Renewal)

Instructions for filling out Net Profits License Form

The fee depends on business income but there is a minimum fee of $100.

Within 105 days after the close of the entity's fiscal year. For entities with a December 31 fiscal year-end, the due date is April 15.

Registration Application for a Business License

$35

Business License Form

Varies by annual gross receipts. The minimum fee is $35.

Annually by April 15. Businesses with a fiscal year that is not based on the calendar year may file on the 15th day of the 4th month following their fiscal year end.

Business License Application

$50

Net Profit Return

Vary by gross receipts. See form for details.

Annually within 105 days after the end of the entity's fiscal year.