Kentucky · 3 jurisdictions covered
Business licenses and permits in Kentucky
Kentucky has no statewide business license — 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.
| Requirement | Issued by | Fee | Applies | Last checked |
|---|---|---|---|---|
| Annual Report | Kentucky Secretary of State, Business Filings Division | $15 a year, identical for an LLC and a corporation | Only in some cases | 2026-09-03 |
| Articles of Incorporation | Kentucky Secretary of State, Business Filings Division | $50 for a minimum-share filing — $40 to the Secretary of State plus a $10 minimum organization tax | Only in some cases | 2026-09-03 |
| Articles of Organization (LLC) | Kentucky Secretary of State, Business Filings Division | $40 one-time filing | Only in some cases | 2026-09-03 |
| Automotive Repair Shop Licensing — Kentucky Motor Vehicle License List (KRS 190.030) | Kentucky Department of Revenue, Division of Registration | No fee | Only in some cases | 2026-09-03 |
| Barber Shop License | Kentucky Board of Barbering | $100 to open; renewal is $50 | To every business | 2026-09-03 |
| Child-Care Centre License | Kentucky Cabinet for Health and Family Services, Division of Regulated Child Care | $50 to open; renewal is $25 a year | To every business | 2026-09-03 |
| Electrical Contractor License | Kentucky Department of Housing, Buildings and Construction | $400 for two years for a contractor license; a master electrician is $200 and an electrician $100 | To every business | 2026-09-03 |
| Food Handler Card / Food Manager Certification (local, not state) | Kentucky Cabinet for Health and Family Services, Food Safety Branch | No fee | Only in some cases | 2026-09-03 |
| Food Service Establishment Permit | Kentucky 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-on | To every business | 2026-09-03 |
| General Contractor Licensing — Kentucky Construction Regulations (815 KAR) | Kentucky Department of Housing, Buildings and Construction | No fee | Only in some cases | 2026-09-03 |
| HVAC Contractor License | Kentucky Department of Housing, Buildings and Construction | $250 a year for a master contractor; $50 for a journeyman | Only in some cases | 2026-09-03 |
| Local Occupational License Tax | Kentucky Department of Revenue, Division of Registration | A 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 fee | To every business | 2026-09-03 |
| Plumbing Contractor License | Kentucky 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 fee | Only in some cases | 2026-09-03 |
| Sales and Use Tax Permit | Kentucky Department of Revenue, Division of Registration | No fee | To every business | 2026-09-03 |
| Salon License | Kentucky Board of Cosmetology | $100 to open; renewal is $200 | To every business | 2026-09-03 |
| Veterinary Facility Registration | Kentucky 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 renew | To every business | 2026-09-03 |
Sources
Every statewide figure above was read from one of these government pages on the date shown.
- Kentucky Secretary of State — annual reports, the $15 fee, the 30 June deadline and administrative dissolutionKentucky Secretary of State · primary source · retrieved 2026-09-03
- Kentucky Revised Statutes section 14A.6-010 — the annual report filing window and requirementKentucky Legislative Research Commission · primary source · retrieved 2026-09-03
- Kentucky Secretary of State — business filing fee scheduleKentucky Secretary of State · primary source · retrieved 2026-09-03
- Kentucky Revised Statutes section 275.055 — LLC filing fees, $40 for articles of organizationKentucky Legislative Research Commission · primary source · retrieved 2026-09-03
- Kentucky Revised Statutes section 190.030 — the exhaustive list of motor vehicle licences, which does not include repair shopsKentucky Legislative Research Commission · primary source · retrieved 2026-09-03
- 201 KAR 14:180 — Board of Barbering fee schedule, effective 5 July 2022Kentucky Board of Barbering · primary source · retrieved 2026-09-03
- Kentucky Revised Statutes section 317.450 — barber shop licences expire annually on 1 JulyKentucky Legislative Research Commission · primary source · retrieved 2026-09-03
- 922 KAR 2:090 — child-care centre licensing fees, effective 13 February 2025Kentucky Cabinet for Health and Family Services · primary source · retrieved 2026-09-03
- 922 KAR 2:100 — certified family child-care home fees, effective 14 March 2024Kentucky Cabinet for Health and Family Services · primary source · retrieved 2026-09-03
- 815 KAR 35:060 — electrical licensing fees, effective 6 May 2025Kentucky Department of Housing, Buildings and Construction · primary source · retrieved 2026-09-03
- 902 KAR 45:005 — Kentucky's adoption of the 2013 FDA Food Code, rewriting only the certification limb of the demonstration-of-knowledge ruleKentucky Cabinet for Health and Family Services · primary source · retrieved 2026-09-03
- Lexington-Fayette County Health Department — food handler certification, required locally since 1987Lexington-Fayette County Health Department · primary source · retrieved 2026-09-03
- 902 KAR 45:110 — the statewide retail food establishment fee schedule, payable to the local health departmentKentucky Cabinet for Health and Family Services · primary source · retrieved 2026-09-03
- Title 815 KAR — the complete chapter index of the Department of Housing, Buildings and Construction, containing no general contractor licensing chapterKentucky Department of Housing, Buildings and Construction · primary source · retrieved 2026-09-03
- 815 KAR 8:010 — HVAC licensing fees, effective 5 December 2023Kentucky Department of Housing, Buildings and Construction · primary source · retrieved 2026-09-03
- Kentucky Secretary of State — occupational license tax forms for every taxing district, required by KRS 67.766Kentucky Secretary of State · primary source · retrieved 2026-09-03
- Kentucky Revised Statutes section 68.180 — county occupational licence tax, capped at 1.25% of wages and net profitsKentucky Legislative Research Commission · primary source · retrieved 2026-09-03
- Kentucky Business One Stop — stating that Kentucky doesn't have a statewide business license that applies to all businessesCommonwealth of Kentucky · primary source · retrieved 2026-10-08
- 815 KAR 20:030 — plumbing licensing fees, effective 5 December 2023Kentucky Department of Housing, Buildings and Construction · primary source · retrieved 2026-09-03
- Kentucky Revised Statutes section 139.250 — a separate sales tax permit for each place of business, with no fee imposedKentucky Legislative Research Commission · primary source · retrieved 2026-09-03
- 201 KAR 12:260 — Board of Cosmetology fee schedule, effective 2 December 2025Kentucky Board of Cosmetology · primary source · retrieved 2026-09-03
- 201 KAR 12:030 — salon licenses expire 31 July of even-numbered yearsKentucky Board of Cosmetology · primary source · retrieved 2026-09-03
- 201 KAR 16:515 — veterinary facility registration fees, mandatory statewide since 30 June 2025Kentucky Board of Veterinary Examiners · primary source · retrieved 2026-09-03
- 201 KAR 16:762 — which veterinary facilities must registerKentucky Board of Veterinary Examiners · primary source · retrieved 2026-09-03
Which Kentucky city are you opening in?
- Lexington-Fayette, KYKentucky's second consolidated city-county government (merged 1974). Its central local requirement is the Division of Revenue's occupational license fee — a flat 2.25% of both net profits and wages/compensation for everyone, plus a $100 one-time initial fee and a $100 annual minimum. Fire suppression/detection system fees are administered by the Division of Building Inspection rather than the Office of the Fire Marshal, whose own permits (dance permits, fireworks displays, occupancy/ABC sign-off) publish no confirmed fee. Contractor registration itself carries no separate fee, unlike Louisville's priced per-trade license.14 published records
- Louisville/Jefferson County, KYA consolidated city-county government (merged 2003), like Nashville and Indianapolis. Its central local requirement is not a flat business license but the Revenue Commission's occupational license tax — 2.20% of wages/net profit for residents and business entities, 1.45% for non-resident individuals. Fire protection is genuinely fragmented across roughly a dozen independent fire protection districts plus the Louisville Division of Fire, which covers only the historic Urban Services District — no single Metro-wide fire inspection fee applies.14 published records
- Bowling Green, KYA standalone home-rule city in Warren County, not a consolidated city-county government like Louisville or Lexington-Fayette. Bowling Green runs its own Finance Department (occupational license tax, currently 2.0% of both net profits and wages, up from 1.85% effective for fiscal years beginning on or after 1 January 2024), its own Building Division (Warren County's own building-services page excludes the city because it has its own inspector), and its own Fire Department. Zoning runs through the joint City-County Planning Commission of Warren County; contractor licensing through the joint Bowling Green-Warren County Contractors Licensing Board; and food-service permitting through the Barren River District Health Department, an eight-county regional health district.11 published records
Is there a single Kentucky business license?
No. Kentucky has no single license 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 licenses — which is why they are easy to miss.
Who issues permits in Kentucky?
- Kentucky Department of Housing, Buildings and ConstructionHVAC licensing · Plumbing licensing · Electrical licensing4 permits
- Kentucky Department of Revenue, Division of RegistrationSales and use tax permits · Business tax registration3 permits
- Kentucky Secretary of State, Business Filings DivisionEntity formation · Annual reports3 permits
- Kentucky Cabinet for Health and Family Services, Food Safety BranchFood establishment fee rules · Local health department food permits2 permits
- Kentucky Board of BarberingBarber shop licensing · Barber licensing1 permit
- Kentucky Board of CosmetologySalon licensing · Cosmetologist licensing1 permit
- Kentucky Board of Veterinary ExaminersVeterinary facility registration · Veterinarian licensing1 permit
- Kentucky Cabinet for Health and Family Services, Division of Regulated Child CareChild care centre licensing · Family child care certification1 permit
By industry
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.