9 licenses, permits and registrations, in the order to get them, each with the agency, the fee and the official page, and what the Census counts of ice cream shops in Kentucky say.
9 licenses, permits and registrations, in the order to get them
Every row checked against its agency’s page; the latest on Oct 21, 2026.
Step 1 of 5Set up the business. Now: Articles of organization (LLC) and the annual report
0 of 9 items done. Each step opens when the one before it is complete. Progress stays on this device. Members keep a dated, noted plan for each saved location in the workspace.
1Set up the business0 of 3
File online through Kentucky Business One Stop or on the Secretary of State’s form. The articles name a registered agent with a Kentucky street address. A report not filed by June 30 puts the LLC in bad standing; filed by August 31 it returns to good standing without penalty, and the fee is waived for a veteran-owned business.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Needed when an LLC or corporation trades under any name other than its registered one; the entity files with the Secretary of State and delivers a copy to the county clerk where its registered agent sits. A sole proprietor files the certificate with the county clerk instead.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Needed to hire, to open a business bank account and for the Kentucky tax registration. Issued at once online.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Register for taxOpens after step 1
Register through One Stop before the first sale; the same application opens the sales and use tax, withholding and unemployment insurance accounts. Post the sales and use tax permit. Restaurants and bars may also owe a local restaurant tax in cities that levy one.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
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.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Approve the spaceOpens after step 2
Confirm with the planning office that the use is permitted before signing; a change of occupancy or use needs a permit, plan review and the fire, structural, plumbing and electrical inspections, and the certificate of occupancy comes after the final inspection. The health department and the ABC license both ask for it.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Get the permits for your kind of businessOpens after step 3
Submit plans to the local health department before building out or converting a space, pass the opening inspection, then post the permit. Restaurants, bars, coffee shops, bakeries and ice cream shops are all food service establishments under the code; a shop that also sells packaged food pays the retail food store fee by square footage as well. Ask your local health department for its current invoice before budgeting; the state tiers come from the regulation and local add-ons differ.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Every food establishment employs at least one certified food protection manager, who passed a test from an accredited program or a local health department class, and a person in charge who can show food safety knowledge is present at every hour of operation. Replace a departing manager promptly; the health department checks at each inspection.
Fee
Members
Renewal
Members
Official page
Members
Checked Oct 21, 2026
Before the first hireOpens after step 4
Workers’ compensation insurance is required for every employer with one or more employees, from the first hire; family members, part-time and temporary workers count, and the notice must be posted. Report each new hire within 20 days.
The free location checkWho lives and works around an address, the ice cream shops already there and the traffic on its road, from public records.
The full reportWhether the rules allow an ice cream shop at that address, the rent it supports, what has opened and closed nearby, and the questions to settle before signing.
No account. The ice cream shop check reads public records at the address itself.
Sources and dates
Secretary of State fee schedule and articles of organization form (KLC); Kentucky Business One Stop annual report page; KRS 365.015; Secretary of State fee schedule; IRS EIN page; Kentucky Business One Stop registration pages; Department of Revenue corporation income and limited liability entity tax pages; KRS 141.0401; Louisville Metro Revenue Commission registration and OL-3 instructions (LMCO 110.07); city and county occupational license ordinances; Department of Housing, Buildings and Construction building code pages; Louisville Metro change of use permit page; local zoning ordinances; 902 KAR 45:110 (permits and fees for retail food establishments); 902 KAR 45:005 (Kentucky food code); Louisville Metro public health fee schedule; 902 KAR 45:005 (Kentucky food code, section 2-102.11 as revised); Department for Public Health food code announcement; Office of Unemployment Insurance 2026 employer guide (taxable wage base and new employer rate); Education and Labor Cabinet workers’ compensation employer FAQ; KRS 342.630; U.S. Census Bureau County Business Patterns 2023; U.S. Census Bureau Business Dynamics Statistics. Fees are as published by each agency on the date checked; cities add their own.
Questions about opening here.
9 items, in order: articles of organization (llc) and the annual report, certificate of assumed name (dba), employer identification number (ein), tax registration: sales and use tax permit, employer withholding, limited liability entity tax, occupational license tax registration (city and county) and zoning approval and certificate of occupancy, and 3 more.
Kentucky Secretary of State, Internal Revenue Service, Kentucky Department of Revenue, Your city and county occupational tax office, Your city or county planning and building inspection offices and Your local health department, and 2 more.
With articles of organization (llc) and the annual report (Kentucky Secretary of State), then certificate of assumed name (dba). The steps run structure, tax, space, permits and employer, in that order.
Each item's fee, renewal cycle and official page are shown to members, as the agency published them on the date checked. Cities and counties add their own fees.
How to open an ice cream shop in Kentucky (2026) | DoorWorthy
