Local Business License/Taxes

Many cities and counties require a local business license and/or impose an occupational tax or other type of tax on individuals and firms conducting business within their jurisdiction. To learn about your requirements in this area, begin by contacting the city/county government where your principal place of business in Kentucky will be located. You should also check with each city/county government where you intend to transact business or have a business presence. For example, if a construction firm intends to establish a principal office in county A, but plans to do work in county A and county B, the construction firm should begin by contacting county A regarding business registration requirements, and they should then contact county B to see if registration is required in that county.

Listed below are direct links to many city and county governments in Kentucky that require businesses to register. Note you may need to register with both the city and county. If the city or county where you will be operating isn’t listed below, use one of the two links under "Additional Resources" at the bottom of the page, or contact your local county clerk or city clerk for additional information.


Alexandria

Allen County

Ashland

Bardstown

Beattyville

Bellevue

Berea

Bloomfield

Boone County

Bowling Green

Boyd County

Boyle County

Campbell County

Carroll County

Cold Spring

Covington

Crestview Hills

Cynthiana

Danville

Daviess County

Elizabethtown

Elkton

Eminence

Estill County

Fayette County

Flemingsburg

Florence

Frankfort

Franklin

Franklin County

Ft. Thomas

Gallatin County

Georgetown

Glasgow

Greensburg

Henderson

Highland Heights

Hopkinsville

Independence

Jefferson County

Jeffersontown

Jessamine County

Kenton County

Knox County

Laurel County

Lebanon

Lexington

Louisville

Ludlow

Madison County

Madisonville

Marshall County

Martin County

Mayfield

Maysville

McCracken County

Melbourne

Mercer County

Midway

Morehead

Nelson County

New Haven

Newport

Nicholasville

Ohio County

Owensboro

Paducah

Paris

Pendleton County

Pikeville

Pulaski County

Radcliff

Richmond

Russellville

Scott County

Shelby County

Shelbyville

Shepherdsville

Simpson County

Southgate

Spencer County

Stanford

Taylor County

Union County

Versailles

Warren County

Washington County

Wayne County

West Point

Whitley County

Wilder

Wilmore

Woodford County

Woodlawn



Additional Resources

Kentucky Department of Revenue local government contact information (select the appropriate county, and then look for an "Occupational Tax" heading)
http://revenue.ky.gov/taxpro/CountyInformation/

Kentucky Occupational License Association list of cities/counties imposing an occupational tax
http://www.kyola.org/Forms/2009%20Kentucky%20Communities%20Imposing%20an%20Occupational%20Tax_new_1.pdf

Kentucky Cabinet for Economic Development   Old Capitol Annex  300 West Broadway   Frankfort, KY 40601
502-564-7140 (local)   800-626-2930 (toll free)