Local Taxes & Fees in Kentucky (2026)
5 rules on the books across Kentucky, 5 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Franklin County
Some RestrictionsIn unincorporated Franklin County, Kentucky, the Fiscal Court taxes work two ways: 1% of wages and compensation paid…
Read full rule →Jessamine County
Some RestrictionsIn unincorporated Jessamine County, Kentucky, every person or business entity engaged in business for profit pays an…
Read full rule →Lexington
Some RestrictionsLexington-Fayette taxes nearly every business and worker through a 2.25% occupational license tax under Sec. 13-4…
Read full rule →Mccracken County
Some RestrictionsUnincorporated McCracken County levies a 1% occupational license tax on wages earned in the county and on net profits…
Read full rule →Owensboro
Some RestrictionsThe City of Owensboro classifies certain occupations for separate minimum license fees under Municipal Code § 16-32, on…
Read full rule →