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Kentucky · 16 statewide requirements covered

Business licences and permits in Kentucky

Kentucky has no statewide business licence — what functions like one is a local occupational tax on payroll and net profits, run by hundreds of separate cities and counties. Its veterinary facility registration only became mandatory in 2025.

What applies everywhere in Kentucky

16 requirements are set by Kentucky itself and apply whichever city you open in. Local permits sit on top of them.

Requirements set by Kentucky that apply in every jurisdiction in the state, with the issuing agency, the published fee and the date each was last checked against its source
Annual ReportKentucky Secretary of State, Business Filings Division$15 a year, identical for an LLC and a corporationOnly in some cases2026-09-03
Articles of IncorporationKentucky Secretary of State, Business Filings Division$50 for a minimum-share filing — $40 to the Secretary of State plus a $10 minimum organization taxOnly in some cases2026-09-03
Articles of Organization (LLC)Kentucky Secretary of State, Business Filings Division$40 one-time filingOnly in some cases2026-09-03
Automotive Repair Shop Licence (not required by Kentucky)Kentucky Department of Revenue, Division of RegistrationNo feeOnly in some cases2026-09-03
Barber Shop LicenceKentucky Board of Barbering$100 to open; renewal is $50To every business2026-09-03
Child-Care Centre LicenceKentucky Cabinet for Health and Family Services, Division of Regulated Child Care$50 to open; renewal is $25 a yearTo every business2026-09-03
Electrical Contractor LicenceKentucky Department of Housing, Buildings and Construction$400 for two years for a contractor licence; a master electrician is $200 and an electrician $100To every business2026-09-03
Food Handler Card / Food Manager Certification (local, not state)Kentucky Cabinet for Health and Family Services, Food Safety BranchNo feeOnly in some cases2026-09-03
Food Service Establishment PermitKentucky Cabinet for Health and Family Services, Food Safety Branch$125–$340 a year, being a $125 state base fee plus a state seating or service band, before any local add-onTo every business2026-09-03
General Contractor Licence (not required by Kentucky)Kentucky Department of Housing, Buildings and ConstructionNo feeOnly in some cases2026-09-03
HVAC Contractor LicenceKentucky Department of Housing, Buildings and Construction$250 a year for a master contractor; $50 for a journeymanOnly in some cases2026-09-03
Local Occupational Licence TaxKentucky Department of Revenue, Division of RegistrationA percentage of payroll and net profits set by each city or county, capped at 1.25% for a county over 300,000 people — not a flat feeTo every business2026-09-03
Plumbing Contractor LicenceKentucky Department of Housing, Buildings and Construction$250 a year for a master plumber plus a $150 exam fee; a journeyman is $60 a year plus a $50 exam feeOnly in some cases2026-09-03
Sales and Use Tax PermitKentucky Department of Revenue, Division of RegistrationNo feeTo every business2026-09-03
Salon LicenceKentucky Board of Cosmetology$100 to open; renewal is $200To every business2026-09-03
Veterinary Facility RegistrationKentucky Board of Veterinary Examiners$550 to newly register between 1 July 2026 and 30 June 2028 (rising to $625 after that); $200 every two years to renewTo every business2026-09-03

Which Kentucky city are you opening in?

We do not yet publish a Kentucky city. The statewide requirements above are verified as far as they go, but a city or county adds its own — a local business tax receipt, a food permit, a building sign-off — and we will not guess at those. The jurisdictions we do cover are listed in full.

Is there a single Kentucky business licence?

No. Kentucky has no single licence that covers every business. What you need depends on your industry, your city and your county, and most of the obligations that matter are issued locally rather than at state level.

The state-level registrations that do apply to nearly everyone are tax accounts rather than licences — which is why they are easy to miss.

Who issues permits in Kentucky?

By industry

Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.