Licenses and permits in Kentucky

The Secretary of State filing is not a license to do the work. What you need depends on the activity and the city or county. Start with Kentucky Business One Stop, then the local government, then the agency that regulates your kind of work.

What’s different in Kentucky

• No single statewide business license. Kentucky does not have a statewide business license that applies to every business¹.
• The local tax is an occupational license tax, and the rate belongs to the city or county. Sales tax is a separate statewide rate. Get your tax IDs has that rate.
• Home food is a registration with a short list of foods, a dollar cap, and no shipping.
• Alcohol licenses come from the Department of Alcoholic Beverage Control⁷. Tobacco, nicotine, and vapor products are in the same department.

Do this

1. Start at Kentucky Business One Stop. The state says to begin there for the state licenses and permits, then ask the city and the county. One Stop points you to Speed to Market to find the state requirements for your kind of work. The occupational license search is a keyword list, not a decision that your business is exempt.* If your work is not in the list, ask the agency that regulates it.
2. Ask about the occupational license where you will actually work. Many cities and counties require a local business license, an occupational tax, or both¹. One Stop tells you to consult the local officials. It does not print a statewide rate, a due date, or a fee.* The form list is the next page: The Secretary of State posts the occupational license tax form for each taxing district that has one³. Open your district. The rate and the due date are on that district’s form, not on this page. A city and the county around it can both have a tax. Ask both.
3. A trade license is separate from the company filing. The Department of Housing, Buildings and Construction lists building inspector, electrical, electrical inspection, manufactured housing, HVAC, plumbing, and fire licenses⁴. The search page does not say which jobs need a license, and it does not print an application fee.* Open the application for your trade before you bid the work. A city or county can require its own license too.
4. Selling food from home? Read the Food Safety Branch summary. You may produce only the foods on the Food Safety Branch list, made in a Kentucky home kitchen. Dried herbs, candy, granola, and jams are on the list. Low-acid, low-sugar, and savory jams are pointed to the microprocessing program instead. File DFS-250⁹ with $50. The registration expires March 31. The fee is not pro-rated⁶. Gross sales from these foods are capped at $60,000 a year. You may take orders and payment online or by phone, and you hand the food to the customer in Kentucky. You may not ship the food⁵. These two documents do not set the rules for a restaurant or a grocery.* Check with the Food Safety Branch before you open one.
5. Selling alcohol, tobacco, nicotine, or vapor products? The Department of Alcoholic Beverage Control⁷ handles those licenses. The home page does not print one fee that covers every license.* The application walks you to a payment step after you pick the license. Check that fee before you pay. A city or county can have its own alcohol license too.
6. A licensed profession is a separate step from the company filing. A professional license comes from the board for that profession, through the Department of Professional Licensing¹. The professional LLC list on Register your business is not the license. This guide does not list board fees.* Start with One Stop, then the board that regulates your work.
7. Pulling a building permit? A local building permit official has to see proof of workers' compensation before issuing a permit. An applicant with no employees certifies the exemption⁸. Workers’ compensation itself is on Stay compliant.
8. Selling taxable goods? Register with the Department of Revenue: Get your tax IDs.

What you get back

A local license where the city or county requires one, a state trade or professional license if the work needs it, a home-based processor registration if you qualify, and an alcohol license if you sell alcohol. Each one has its own renewal. Write the date down. For the occupational tax, the district’s own form is the date and the rate to trust.