Who needs an occupational license tax registration (city and county) in Kentucky?
Issued by Your city and county occupational tax office (in Louisville, the Louisville Metro Revenue Commission), at step 2 of 6 in the opening sequence: register for tax.
Every kind of business in Kentucky
The Kentucky table lists this for every kind of business.
Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly. Where a city sits inside a county that also taxes, both apply; ask both offices before opening.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by Your city and county occupational tax office (in Louisville, the Louisville Metro Revenue Commission).
Sources and dates
Louisville Metro Revenue Commission registration and OL-3 instructions (LMCO 110.07); city and county occupational license ordinances. Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Yes. Each business entity registers for its own account number before opening, and employers withhold the local tax from wages and file quarterly.
Your city and county occupational tax office (in Louisville, the Louisville Metro Revenue Commission).
Step 2 of 6, register for tax. The steps before it: set up the business.
Who needs an occupational license tax registration in Kentucky?
