When to File

When to File the County Occupational License Fee Return 

The Kenton County and Cities' Kentucky Annual Return of License Fee is due by the 15th day of the 4th month after the end of the Licensee's Fiscal Year End.  Calendar year license holder returns are due April 15th of the following year.

How To Apply For a Six Month Extension:

A copy of taxpayer's application to the IRS for Automatic Extension does not apply. Only extension requests received by the due date of the Occupational License Fee and Business License Renewal Return Form and filed according to the form's instructions are acceptable. This is to avoid late filing penalties and interest.

Check the box that indicates "EXTENSION..." on the Occupational License Fee/Renewal Form ACC1

Calculate at least 90% of any estimated taxes and all license renewal fees due giving the allocated estimates for each city or county on the applicable line(s).

Sign, attach remittance and return by Due Date.