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.
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.
| Agency: | City of Ashland - Department of Finance - Occupational License/Net Profit Division (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
The license fee can be paid online
Annually by January 31.
This fee is allowed as a credit against any amount due upon the filing of the annual Net Profit License Fee Return
| Agency: | City of Bellevue Clerk's Office (KY) |
Fees depend on gross receipts. The minimum fee is $60.
Fees depend on gross receipts. The minimum fee is $60.
Annually by April 15 (or the 15th day of the 4th month following the entity's fiscal year end).
Contractors
Fees vary based on the nature of the business
Fees vary based on the nature of the business
Licenses expire on December 31 and must be renewed by January 31. Renewals can be filed starting on January 1.
| Agency: | City of Berea Finance Department (KY) |
Business licenses are renewed automatically with the filing of local tax returns.
| Agency: | City of Bowling Green Office of Occupational License (KY) |
There is no renewal for this license; however, taxes must be paid each year in full for the license to stay active and in good standing.
| Agency: | Burkesville City Hall (KY) |
Business licenses are renewed automatically with the filing of a net profits return.
| Agency: | City of Butler City Clerk (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Application forms are not currently available online. Call the City Clerk to request one be delivered via email or US mail, or go to City Hall and apply in person.
Mail or in-person
Fees vary based on the nature of the business
Fees vary based on the nature of the business
Annually by June 30
Renewal notices with instructions will be mailed prior to the expiration of the license
| Agency: | City of Cadiz City Hall (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Mail or online (select New Business Registration)
Business/Privilege licenses are renewed automatically with the filing of local tax returns.
| Agency: | Carlisle City Clerk's Office (KY) |
Contact the City Clerk for a license application.
Annually by December 31.
Renewal forms are mailed to licensees prior to the expiration date.
| Agency: | Carrollton City Clerk's Office (KY) |
Fees depend on business type. See Title XI § 110.10 of the city ordinances for details.
Fees depend on business type. See Title XI § 110.10 of the city ordinances for details.
Annually by June 1.
Renewal forms are sent in the mail.
| Agency: | Catlettsburg City Treasurer's Office (KY) |
Annually by June 30.
Renewal notices are mailed to licensees prior to the expiration date.
| Agency: | Coal Run City Hall (KY) |
Annually by July 1.
| Agency: | Columbia City Clerk's Office (KY) |
Fees depend on business activity.
Fees depend on business activity.
Licenses expire on June 30 of each year and must be renewed by July 31.
Renewal notices are mailed to licensees prior to the expiration date.
| Agency: | Corbin City Collector's Office (KY) |
Fees vary by business type.
Fees vary by business type.
Annually by May 15.
Renewal forms are sent to licensees prior to the expiration date.
| Agency: | Danville Codes Enforcement Department - Business Licensing Section (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Occupational licenses are renewed automatically with the filing of local tax returns.
| Agency: | City of Drakesboro City Hall (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Applications are not currently available online. One can be obtained by visiting City Hall or calling (270) 476-8986 and requesting one be sent via email.
Mail or in-person
Fees vary based on the nature of the business
Mail or in-person
Fees vary based on the nature of the business
Annually by date of issuance
Renewal notices with instructions will be mailed prior to the expiration of the license
| Agency: | City of Dry Ridge Business License Section (KY) |
Fees depend on gross receipts. The minimum fee is $40 and the maximum fee is $1,000.
Annually by the 15th day of the 4th month following the entity's fiscal year end (usually April 15).
| Agency: | Edmonton City Hall (KY) |
Annually by January 31.
| Agency: | City of Elizabethtown Finance Department (KY) |
Annually by January 31.
| Agency: | City of Elkton Occupational Licenses Department (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Fees depend on date of application.
If the type of business is construction, the occupational license department requires the contractor to supply a complete list of subcontractors, containing name, address & phone number.
Occupational Licenses are renewed automatically with the filing of local tax returns.
| Agency: | Eminence City Clerk's Office (KY) |
$100 or pro-rated amount of $75, $50, or $25 (fees are pro-rated quarterly).
Annually by January 31.
Renewal forms are sent to licensees prior to the expiration date.
| Agency: | Flemingsburg City Clerk's Office (KY) |
A pro-rated fee is due based on when you apply.
Annually by January 31.
Renewal forms are mailed to licensees prior to the renewal date.
| Agency: | City of Frankfort License Fee Division (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
There is no renewal for this license; however, taxes must be paid each year in full for the license to stay active and in good standing.
| Agency: | City of Franklin License Fee Division (KY) |
Annually by January 31.
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.
Mail, in-person, fax, or email to info@gscrevenue.com
Occupational licenses are automatically renewed each year when an entity files its taxes.
| Agency: | City of Glasgow License Fee Division (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Business/Occupational licenses are renewed automatically with the filing of local tax returns.
| Agency: | Grayson City Hall (KY) |
There is no renewal filing; however, licensees must make quarterly reports and pay a fee based on gross receipts.
| Agency: | Harrodsburg Occupational License Administrator (KY) |
Contact the License Administrator for an application form.
Licenses expire on December 31 of each year and must be renewed by January 31.
Renewal applications are sent to licensees prior to the expiration date.
| Agency: | Hartford City Hall (KY) |
Annually by June 30.
| Agency: | City of Hazard Office of Tax Administrator (KY) |
Business licenses are renewed automatically with the filing of local tax returns.
| Agency: | City of Henderson Occupational License Tax Division (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Occupational licenses are renewed automatically with the annual filing of a Net Profit License Tax Return.
| Agency: | City of Hickman City Clerk (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Annually by July 1
| Agency: | Hillview City Hall (KY) |
Fees depend on business services.
Fees depend on business services.
Annually by June 30.
Renewal forms are mailed to licensees prior to the expiration date.
| Agency: | Hodgenville City Hall (KY) |
Annually by December 31.
| Agency: | City of Hopkinsville Finance Department (KY) |
Business licenses are renewed automatically with the filing of the Net Profits License Return.
| Agency: | Jackson City Hall (KY) |
$100 for a full-time license, $75 for an itinerant license, or $50 for a part-time license
$100 for a full-time license, $75 for an itinerant license, or $50 for a part-time license
Annually by February 1.
| Agency: | Jamestown City Hall (KY) |
Contact the city for a license application.
Annually by December 31.
Renewal forms are mailed to licensees prior to the expiration date.
| Agency: | Jeffersontown Revenue Department (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
$75 license fee + $1.95 convenience fee
$75 license fee + $1.95 convenience fee
| Agency: | Jenkins City Hall (KY) |
Contact City Hall for a license application.
Annually by March 1.
Renewal forms are mailed to licensees prior to the expiration date.
| Agency: | La Grange Office of the City Clerk (KY) |
Fees depend on gross receipts. There is a minimum fee of $55.
Annually by April 15.
| Agency: | City of Lawrenceburg Business License Department (KY) |
Fees depend on the number of employees:
Fees depend on the number of employees:
Annually by June 30.
| Agency: | City of Lebanon Tax Department (KY) |
Annually by January 1.
| Agency: | Lebanon Junction City Hall (KY) |
There is no application, contact City Hall and answer some questions about your business to register.
Annually by January 1.
Renewal forms are mailed to license holders before the expiration date.
| Agency: | City of Leitchfield Business License Department (KY) |
Annually by January 31.
| Agency: | Louisville Metro Revenue Commission (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Occupational licenses are renewed automatically with the filing of local tax returns.
| Agency: | City of Madisonville - Finance Department KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
There is no application to renew an occupational license in the City of Madisonville. All that is needed is timely payment of the annual license fee.
Annually by March 31
| Agency: | City of Mayfield City Clerk (KY) |
The fee depends on business income but there is a minimum fee of $100.
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.
| Agency: | City of Maysville Comptroller's Office (KY) |
Business licenses are renewed automatically with the filing of a gross receipts return.
| Agency: | City of Middlesboro - Code Enforcement Department (KY) |
Fees vary based on the nature of the business and annual gross receipts.
Fees vary based on the nature of the business and net income.
Annually by May 1.
| Agency: | Midway City Clerk's Office (KY) |
Annually by December 31.
Renewal forms are mailed to licensees prior to the expiration date.
| Agency: | Monticello City Hall (KY) |
Fees depend on business services.
Contract the City Clerk's Office for a license application.
Fees depend on business services.
Annually by June 30.
Renewal notices are mailed to licensees prior to the expiration date.
| Agency: | Mount Vernon City Clerk's Office (KY) |
Contact the Clerk's Office for an application.
Annually by March 1.
Contact the Clerk's Office for an application.
| Agency: | Mount Washington City Administration Department (KY) |
Annually by December 31.
| Agency: | Munfordville City Hall (KY) |
Annually by June 30.
| Agency: | City of Murray Planning and Engineering Division (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Fee determined by business type. See rate schedule.
Fee determined by business type. See rate schedule.
Annually by May 31.
| Agency: | City of Newport - Department of Finance & Administration - License Division (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
CN-16 Renewal of Occupational License (the most current version is located on the side menu to the right)
Fees vary based on gross receipts
Annually by April 15 or 105 days after a business's fiscal year-end
| Agency: | City of Oak Grove Taxes, Licenses & Permits Section (KY) |
Fees depend on gross receipts. The minimum fee is $100.
Annually by the 15th day of the 4th month following the entity's fiscal year end.
| Agency: | City of Owensboro Finance Department (KY) |
Business licenses are renewed automatically with the filing of local tax returns.
| Agency: | Owenton City Hall (KY) |
Fees depend on business services.
Fees depend on business services.
Annually by December 31.
| Agency: | City of Paducah Finance Department (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
| Agency: | Paris City Clerk's Office (KY) |
There is no renewal for this license; however, taxes must be paid each year in full for the license to stay active and in good standing.
| Agency: | City of Pikeville Tax Department (KY) |
Annually by December 31.
Renewal notices are mailed to licensees prior to the expiration date.
| Agency: | City of Pioneer Village Town Hall (KY) |
Annually by July 1.
| Agency: | Prestonsburg City Hall (KY) |
Fees depend on business services. See the Minimum License Fee Schedule for details.
Fees depend on business services. See the Minimum License Fee Schedule for details.
Annually by January 1.
| Agency: | City of Princeton Finance Office (KY) |
Business licenses do not need to be renewed, however, net profit returns must be filed every year.
Vary by gross receipts. See form for details.
Annually within 105 days after the end of the entity's fiscal year.
| Agency: | Prospect City Hall (KY) |
Fees depend on the number of employees:
Fees depend on the number of employees:
Annually by December 31.
| Agency: | City of Radcliff Finance Office (KY) |
$25 minimum license fee except for contractors, who must provide estimated gross receipts in advance for the period of the date of the license through the balance of the calendar year ending December 31.
Business licenses are renewed automatically with the filing of a gross receipts return.
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.
3-5 business days
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.
| Agency: | City of Russellville Occupational Tax and Licensing Department (KY) |
Annually by the date of issuance.
| Agency: | City of St. Matthews Business License Department (KY) |
Fees depend on gross receipts. The minimum fee is $25.
Annually by April 30.
| Agency: | Salyersville City Hall (KY) |
Contact the city for an application form.
Annually by January 1.
Renewal forms are sent to licensees prior to the expiration date.
| Agency: | City of Scottsville City Treasurer's Office (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Annually by January 31.
| Agency: | City of Shepherdsville Tax Administrator (KY) |
Annually by June 30.
| Agency: | Somerset City Clerk's Office (KY) |
Fees depend on business services. See the Business License Rates table for details.
Fees depend on business services. See the Business License Rates table for details.
Annually by April 30.
Renewal notices are mailed to licensees prior to the expiration date.
| Agency: | Springfield City Hall (KY) |
Annually by December 31.
| Agency: | City of Stamping Ground Finance and Administration Department (KY) |
Forms are not available online. Contact the city for an application.
Annually by June 30.
Forms are not available online. Contact the city for an application.
| Agency: | Stanford Code Enforcement Department (KY) |
Annually by December 31.
| Agency: | Taylorsville City Hall (KY) |
Annually by July 1.
| Agency: | Vanceburg City Hall (KY) |
Annually by December 31.
| Agency: | City of Versailles Tax Clerk's Office (KY) |
Occupational licenses are renewed automatically with the filing of local tax returns.
| Agency: | City of West Buechel (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
$10.00 late fee will be added for each month after the due date until paid in full.
Annually by June 30.
$10.00 late fee will be added for each month after the due date until paid in full
| Agency: | Whitesburg City Hall (KY) |
Fees depend on business services.
Contact City Hall for an application form.
Fees depend on business services.
Annually by December 31.
Renewal forms are mailed to licensees prior to the expiration date.
| Agency: | Wilder City Hall (KY) |
Annually by April 30.
| Agency: | Williamsburg City Hall (KY) |
Annually by December 31.
Renewal forms are mailed to licensees prior to the expiration date.
| Agency: | Wilmore City Clerk's Office (KY) |
Annually by January 31.
| Agency: | City of Winchester Finance Department (KY) |
Fees depend on business services. See the Schedule of Fees for details.
Fees depend on business services. See the Schedule of Fees for details.
Annually by April 30.
| Agency: | Allen County Occupational License Tax Division (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Fees vary based on gross receipts
Occupational licenses are renewed automatically with the filing of local tax returns.
| Agency: | Anderson County Sheriff’s Office (KY) |
Depends on the number of employees:
Depends on the number of employees:
Annually by July 1.
| Agency: | Boone County Occupational Licensing Department (KY) |
$25 application fee
Business licenses are renewed with the annual filing of a Net Profit Tax Return.
| Agency: | Breathitt County City Hall (KY) |
Contact City Hall for a license application.
Annually by May 31.
Renewal notices are mailed to licensees prior to the expiration date.
| Agency: | Butler County Occupational Tax Office (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Fees vary based on the nature of the business, number of employees, and gross receipts
Occupational licenses are renewed automatically with the filing of local tax returns.
| Agency: | Campbell County Occupational License Office (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
$25 for only Campbell County. There are additional fees for businesses operating in any of the cities listed on the application.
Varies by net profits. The minimum fee is $25 and the maximum is $610.
Annually by April 15.
| Agency: | Lexington-Fayette Urban County Government - Division of Revenue (KY) |
$100 license fee
Occupational licenses are renewed automatically with the filing of local tax returns.
| Agency: | Franklin County Occupational Tax Office (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
There is no renewal for this license; however, withholding returns must be filed quarterly, and net profits returns must be filed annually.
| Agency: | Grant County Fiscal Court (KY) |
Fees depend on the number of employees:
Fees depend on the number of employees:
Annually by January 31.
| Agency: | Hancock County Occupational Tax Office (KY) |
| Foreign Qualification is Prerequisite: | No |
| Registered Agent (Special Agency) Required? | No |
Annually by January 1.
Renewal notices with filing instructions are sent out before the expiration date.
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%.
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.
