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 website links to many city and county governments in Kentucky that require businesses to register. Note that 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.

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 2006 list of cities/counties imposing an occupational tax
http://www.kyola.org/Forms/2005OccupationalTaxListing.pdf