The occupational license fee is imposed for the privilege of engaging in any business, profession, occupation, or trade within Kenton County and Cities in Kentucky regardless of the legal residence of the party so engaged. (KRS 160.482 - 160.488).
The Fiscal Court Office is the collecting and licensing agent for occupational license fees and business license renewal fees for Kenton County and Cities. Please note that the rate, fee type, minimum and maximum fee, and the City Business License Renewal Fee, varies depending upon the City or County in which the business activity occurs. In addition, please note that the gross earnings of employees are subject to both City AND County withholding. For example, an employee working in a city with a withholding rate of 1% is also subject to the Kenton County withholding rate of .7097% for the first $25,000 in wages and .1097% for wages over $25,000 since every City lies within Kenton County.