State Guide

Kentucky Business License

This guide covers Kentucky's general business license requirements — state-level registration, local city and county licenses, fees, and renewal timelines.

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Overview

Kentucky does not have a general state business license. Businesses selling taxable goods must obtain a Kentucky Sales and Use Tax Permit from the Department of Revenue.

Local occupational license taxes are a significant feature of Kentucky business licensing. Many Kentucky cities and counties levy an occupational license tax (a payroll and/or net profit tax) and require separate registrations.

Kentucky Sales and Use Tax Permit

Primary agencyKentucky Department of Revenue
Legal authorityKentucky Revised Statutes § 139.350
Key noteNo general state license; Sales and Use Tax Permit required for taxable sales. Local occupational taxes are a separate requirement.

Initial Registration

Filing methodOnline at Kentucky Online Gateway
Agency feeNo fee
NotesRequired before first taxable sale in Kentucky.

Registration Renewal

Filing methodPermit does not expire; file returns on schedule
Agency feeNo renewal fee
Due dateReturns due monthly or quarterly

Local General Business Licenses

Kentucky has extensive local occupational licensing. Most cities and counties levy an Occupational License Tax and require annual registration.

Counties

Adair CountyAllen CountyAnderson CountyBallard CountyBarren CountyBath CountyBell CountyBoone CountyBourbon CountyBoyd CountyBoyle CountyBracken CountyBreathitt CountyBreckinridge CountyBullitt CountyButler CountyCaldwell CountyCalloway CountyCampbell CountyCarlisle CountyCarroll CountyCarter CountyCasey CountyChristian CountyClark CountyClay CountyClinton CountyCrittenden CountyCumberland CountyDaviess CountyEdmonson CountyElliott CountyEstill CountyFayette CountyFleming CountyFloyd CountyFranklin CountyFulton CountyGallatin CountyGarrard CountyGrant CountyGraves CountyGrayson CountyGreen CountyGreenup CountyHancock CountyHardin CountyHarlan CountyHarrison CountyHart CountyHenderson CountyHenry CountyHickman CountyHopkins CountyJackson CountyJefferson CountyJessamine CountyJohnson CountyKenton CountyKnott CountyKnox CountyLarue CountyLaurel CountyLawrence CountyLee CountyLeslie CountyLetcher CountyLewis CountyLincoln CountyLivingston CountyLogan CountyLyon CountyMadison CountyMagoffin CountyMarion CountyMarshall CountyMartin CountyMason CountyMcCracken CountyMcCreary CountyMcLean CountyMeade CountyMenifee CountyMercer CountyMetcalfe CountyMonroe CountyMontgomery CountyMorgan CountyMuhlenberg CountyNelson CountyNicholas CountyOhio CountyOldham CountyOwen CountyOwsley CountyPendleton CountyPerry CountyPike CountyPowell CountyPulaski CountyRobertson CountyRockcastle CountyRowan CountyRussell CountyScott CountyShelby CountySimpson CountySpencer CountyTaylor CountyTodd CountyTrigg CountyTrimble CountyUnion CountyWarren CountyWashington CountyWayne CountyWebster CountyWhitley CountyWolfe CountyWoodford County

Cities & Townships

AshlandBardstownBereaBowling GreenCovingtonDanvilleElizabethtownFrankfortFranklinGlasgowHendersonHopkinsvilleJeffersontownLa GrangeLawrenceburgLexingtonLouisvilleMadisonvilleMayfieldMount WashingtonMurrayNewportPaducahParisRadcliffRichmondShepherdsvilleSomersetSt. MatthewsVersaillesWinchester

EntityEngine does not provide tax, financial, or legal advice. Requirements change — always verify with the issuing agency. Confirm with Kentucky Department of Revenue →

Frequently Asked Questions

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