Kentucky Business License

A businessman opening the office door for his employees

General Business License Requirements for Kentucky.

Business licenses are often required of business entities, regardless of their products and services. This page provides an overview of business license requirements in Kentucky.

Kentucky General Business Licenses

Kentucky Business License

Not required



General Business License licensure is not required on the State level in Kentucky.

Kentucky does not have a general business license at the state level, but local licenses are often required.

Local General Business Licenses

Ashland Business Privilege License

Agency:City of Ashland Department of Finance (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business Privilege License Application

Agency Fee:

$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.

Notes:

The license fee can be paid online.

Registration Renewal

Agency Fee:

$100

Due:

Annually by January 31.

Notes:

The renewal fee can be paid online.

Boone County Occupational License

Agency:Boone County Occupational Licensing Department (KY)
Foreign Qualification is Prerequisite:Not Set
Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Occupational License/Payroll Tax Application

Agency Fee:

$25 application fee + license fee

Registration Renewal

Due:

Annually by December 31.

Campbell County Occupational License

Agency:Campbell County Occupational License Office (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business License Application

Agency Fee:

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

Registration Renewal

Form:

Annual Return

Agency Fee:

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

Due:

Annually by April 15.

City of Bowling Green Business Registration

Agency:City of Bowling Green Office of Occupational License (KY)
Foreign Qualification is Prerequisite:Not Set
Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Business Registration Form

Agency Fee:

$50

Registration Renewal

Form:

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

Agency Fee:

Fees depend on gross annual receipts

Due:

Annually by April 15.

City of Frankfort Business License

Agency:City of Frankfort License Fee Division (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business License Registration Application 

Filing Method:

Mail

Agency Fee:

$60

Required Attachments:
  • 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%.

Registration Renewal

Filing Method:

Mail

Due:

Annually by February 28.

Due Date Extension:No longer than 6 months.
Penalties:

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

Notes:

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

Required Attachments:
  • 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.

City of Murray Business License

Agency:City of Murray Planning and Engineering Division (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business License Registration Application 

Filing Method:

Mail 

Agency Fee:

Fee determined by business type. See rate schedule

Registration Renewal

Form:

Business License Registration Application (Renewal)

Filing Method:

Mail

Agency Fee:

Fee determined by business type. See rate schedule

Due:

Annually by May 31. 

City of Richmond Business License

Agency:City of Richmond Finance Department (KY)
Law:

Every person or business entity engaged in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the city an occupational license tax for the privilege of engaging in such activities within the city. See § 110.03 for more details. 

Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business License Registration Application 

Filing Method:

Mail 

Agency Fee:

$50 

Turnaround:

3-5 business days

Renewal Not Required

Not required



There is no renewal for this license; however, taxes have to be paid each year in full for the license to stay active and in good standing.

Danville Occupational License

Agency:Danville Codes Enforcement Department - Business Licensing Section (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business Registration Application

Agency Fee:

$25

Registration Renewal

Form:

Annual License Fee Return

Agency Fee:

1.75% of annual net profits.

Due:

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

Franklin County Business License

Agency:Franklin County Occupational Tax Office (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business Application

Filing Method:

Mail or online.

Agency Fee:

$40

Registration Renewal

Form:

Net Profits License Fee Return

Instructions:

License Fee Instructions

Agency Fee:

1% of annual net profit

Due:

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.

Supplemental Reporting

Form:

Net Profits License Fee Quarterly Return

Due:

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

Georgetown/Scott County Occupational License

More Information:

Resources Page

Agency:Georgetown-Scott County Revenue Commission (KY)
Foreign Qualification is Prerequisite:Yes
Exam Required?Not Set
Registered Agent (Special Agency) Required?No
Requirement Notes:

Most businesses must be registered with the Commonwealth before registering with the Georgetown/Scott County Revenue Commission. (If you are a sole proprietor this step is optional).


Apply with the Internal Revenue Service (IRS) for a Federal Employer Identification Number (EIN)


Once you have an EIN, you will include it when you register for an occupational license by completing the GSCRC Business Registration Form/Questionnaire for Occupational License.

Initial Registration

Form:

BQ100 Business Registration Form/BQ100 Questionnaire for Occupational License

Filing Method:

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

Agency Fee:

$0

Renewal Not Required

Not required



Occupational licenses are automatically renewed each year when an entity files its taxes.

Hancock County Business License

Agency:Hancock County Occupational Tax Office (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business License Application

Agency Fee:

$10

Registration Renewal

Form:

Net Profit License Fee Return

Agency Fee:

1.6% of annual net profits

Due:

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

Supplemental Reporting

Form:

Employer's Quarterly Return

Due:

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

Henderson County Occupational Tax License

Agency:Henderson County Department of Occupational Tax Administration (KY)
Foreign Qualification is Prerequisite:No
Notes:

Henderson County current Net Profit rate is 1%, after the first $10,000 of Net Profit with a $2000 cap on Net Profit tax collected. Henderson County current payroll tax is 1%.

Exam Required?Not Set
Registered Agent (Special Agency) Required?No
Requirement Notes:

Non-profit organizations will not be required to file the Net profit Return provided a copy of an Internal Revenue Service (IRS) letter of exemption is submitted to support the non-profit status. However, Non-profits must still have a business license and submit payroll filings if applicable.

Initial Registration

Form:

Occupational Tax License Registration Application 

Filing Method:

Mail 

Agency Fee:

$25

Before you Apply:
  • Fee is based on net profit
  • Owner's Social Security Number is required

Registration Renewal

Form:

Occupational Tax License Renewal Application

Agency Fee:

$25

Due:

Annually by the end of each fiscal year. 

Henderson Occupational License Tax

Agency:City of Henderson Occupational License Tax Division (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

OLA Occupational License Application

Agency Fee:

$25

Registration Renewal

Form:

Form NP: Net Profit License Tax Return

Instructions:

Form NP Instructions

Agency Fee:

Varies by net profit. Minimum fee are as follows:

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

Annually by April 15.

Jeffersontown Business License

Agency:Jeffersontown Revenue Department (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Business License Registration Form

Agency Fee:

$75 license fee + $1.95 convenience fee

Registration Renewal

Form:

Business License Registration Form (Renewal)

Agency Fee:

$75 license fee + $1.95 convenience fee

Due:

Annually

Kenton County Occupational License

Agency:Kenton County Treasury's Office (KY)
Foreign Qualification is Prerequisite:Not Set
Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Kenton County and Cities Occupational License Application

Agency Fee:

$225 for county wide or $25 per city

Registration Renewal

Agency Fee:

$225 for county wide or $25 per city

Due:

Annually by April 15.

Laurel County General Business License

Agency:Laurel County Occupational Tax Office (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Application for Business License

Filing Method:

Mail

Agency Fee:

$0

Renewal Not Required

Not required



The business license is renewed automatically with the filing of the annual net profits license fee return.

Lexington Occupational License

Agency:City of Lexington Revenue (KY)
Foreign Qualification is Prerequisite:Not Set
Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Business Permit (Occupational License) Application

Agency Fee:

$25 occupancy fee + $100 license fee

Registration Renewal

Agency Fee:

$100

Due:

Annually by April 15.

Louisville Occupational License

Agency:Louisville Revenue Commission (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Initial Registration

Form:

Registration Application

Agency Fee:

$0

Registration Renewal

Form:

Form OL-3: Occupational License Return

Instructions:

Form OL-3 Instructions

Agency Fee:

Varies by annual gross receipts.

Due:

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

Mayfield Net Profit License

Agency:City of Mayfield City Clerk (KY)
Foreign Qualification is Prerequisite:Not Set
Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Net Profits License Form

Instructions:

Instructions for filling out Net Profits License Form

Agency Fee:

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

Registration Renewal

Form:

Net Profits License Form (Renewal)

Instructions:

Instructions for filling out Net Profits License Form

Agency Fee:

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

Due:

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.

Paducah Business License

Agency:City of Paducah Finance Department (KY)
Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

Registration Renewal

Form:

Business License Form

Agency Fee:

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

Due:

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.

Princeton Business License

Agency:City of Princeton Finance Office (KY)
Foreign Qualification is Prerequisite:Not Set
Exam Required?Not Set
Registered Agent (Special Agency) Required?Not Set

Initial Registration

Form:

Business License Application

Agency Fee:

$50

Renewal Not Required

Not required



Business licenses do not need to be renewed, however, net profit returns must be filed every year.

Supplemental Reporting

Form:

Net Profit Return

Agency Fee:

Vary by gross receipts. See form for details.

Due:

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

Learn about general business licensing requirements in other states:

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