Local Taxes & Fees in Jessamine County, KY (2026)
1 rule for unincorporated Jessamine County, Kentucky.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Jessamine County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Business Tax Classification
In unincorporated Jessamine County, Kentucky, every person or business entity engaged in business for profit pays an occupational license tax measured by 1% of employee wages and compensation or of net profit. Partnerships, S corporations and other pass-through entities are covered, and the tax is assessed before income passes through to owners.
Jessamine County Occupational License Tax Coverage
Some RestrictionsJessamine County Code § 110.03
(A) Except as provided in divisions (B), (E) and (F) 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 w...
All Jessamine County ordinances
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