Local Taxes & Fees in Franklin County, KY (2026)
1 rule for unincorporated Franklin County, Kentucky.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Franklin County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Business Tax Classification
In unincorporated Franklin County, Kentucky, the Fiscal Court taxes work two ways: 1% of wages and compensation paid for work done in the county, and an annual license fee on business net profit equal to the greater of $40 or 1% of net profits. Pass-through entities are taxed before income passes to owners.
Franklin County, Kentucky Occupational License Tax
Some RestrictionsFranklin County Code § 110.03
(A) Except as provided in divisions (B) and (E) of this section, every person or business entity engaged in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the county an occupational license tax for the privilege of engaging in such activities within...
All Franklin County ordinances
See every category we cover for Franklin County: parking, noise, fences, fires, animals, pools, and more.
Franklin County Ordinance Hub →