Jessamine County, KY Local Taxes & Fees: Business Tax Classification (2026)

Section 110.03 of the Jessamine County Code sets who owes the occupational license tax and on what base. Division (A) reaches every person or business entity engaged in any business for profit, plus any person or business entity required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet. The tax is measured by 1% of two bases: all wages and compensation paid or payable in the county for work done or services performed in the county by every resident and nonresident employee, and the net profit from business conducted in the county by a resident or nonresident business entity.

Division (B) covers pass-through entities. All partnerships, S corporations, and all other entities where income is passed through to the owners are subject to the chapter, and the tax is assessed against income before it is passed through to the owners. Under division (D), a business entity that files a federal income tax return computes the tax on the same calendar or fiscal year and with the same accounting methods required for federal income tax purposes. Under division (C), dissolving, ceasing to operate, withdrawing, or surrendering a charter does not defeat filing, assessment and collection for the part of the year the entity had activity in the county.

Division (E) lists exclusions: banks, trust companies and savings and loan associations; National Guard training pay; precinct worker pay for election training or work; Public Service Corporations paying ad valorem tax assessed by the Kentucky Department of Revenue, on their public service activity; holders of a KRS Chapter 243 alcoholic beverage license, as to the net profit from that activity, while their employees stay taxable; Kentucky insurance companies; and qualifying investment fund profits.

Section 110.02 requires each person or business to complete a questionnaire prescribed by the Occupational Tax Office for each separate business before commencing business or on a status change other than a change of address. Late filing penalties in § 110.99 run 5% of the tax due per month or fraction, capped at 25%, with a $25 minimum, plus 12% per annum simple interest.