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Local Requirements

​Many cities and counties require a local business license and/or impose an occupational tax or other type of tax on individuals and firms conducting business within their jurisdiction. To learn about your requirements in this area, begin by contacting the city/county government where your principal place of business in Kentucky will be located. You should also check with each city/county government where you intend to transact business or have a business presence. For example, if a construction firm intends to establish a principal office in county A, but plans to do work in county A and county B, the construction firm should begin by contacting county A regarding business registration requirements, and they should then contact county B to see if registration is required in that county.