Frequently Asked Questions

The individual or business entity must register with the Kenton County Fiscal Court. Registration should take place before any business activity has been conducted within Kenton County & Cities. The registration process consists of filing the Kenton County and Cities Occupational License Application KCForm1. You can apply for a business license online via the Business Services Portal available here.

Please note licensees are required to notify Kenton County of any changes in address, the cessation of business activity or any other change which render inaccurate the information supplied on the application.

Yes.  Pursuant to Kenton County Ordinance 226.07, your employer must withhold payroll taxes from your compensation.  Your employer must file an application for a business license with Kenton County Business Services and submit Employees Quarterly Withholdings Return and annual returns.  

Click here to file for a Business License Application online.

Click here to file your quarterly withholding or annual returns online.

Click here to visit the LINK GIS website to determine the city where an employee is working remote.

Every person or business engaged in franchises, trades, occupations, professions and other businesses within Kenton County and its various cities.

Occupational business licenses are valid for one year. Individuals and business entities that continue to conduct business in Kenton County and its cities must renew their occupational business license each year. 

A countywide business license, priced at $225.00, is available for companies that operate in more than four cities or are uncertain about their locations of operation during the year (e.g., delivery companies and service-oriented companies). This license covers business activities within Kenton County, including Covington. It must be purchased at the time of registration before conducting business in Kenton County and its cities. The countywide business license may be purchased on renewal if the renewal return is filed timely, but it cannot be purchased in arrears.

A fixed 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 business license fee is nonrefundable and nontransferable. Refer to the Rates page for current fees. 

Once your application has been approved and processed, you will receive an email from a member of the Business Services department that includes an occupational license account number.

Your physical license will be mailed to you within 7-10 business days. 

Every person or business engaged in franchises, trades, occupations, professions and other businesses within Kenton County and its various cities must file an annual return and renew their occupational business license. 

The 15th day of the fourth month after the close of the business’s fiscal year. 

• Form ACC1: Annual Occupational Fee and Business License Renewal Return.
• Kenton County and Cities Schedule N & Y: Net Profits Method and Business Allocation. This form must be completed for Kenton County and each city utilizing the net profits method. 
• Kenton County and Cities Schedules G & Y: Gross Receipts Method and Business Allocation. This form must be completed for each city utilizing the gross receipts method.
• Schedule X for Alcoholic Beverage Sales: This form must be completed for any individuals or business entities engaged in alcoholic beverage sales.

Penalty is 5% per month or portion thereof up to 25% of the amount due with a minimum of $25 per county/city assessed. Interest is 1% per month or portion thereof not to exceed 12% per annum.

An employer with employees located within Kenton County and its various cities is responsible for remitting the withheld occupational license taxes from their employees.  The employer must file an application for a business license with Kenton County Business Services and submit quarterly withholding and annual returns.

When an employee is working within Kenton County and its various cities, the employer must file for an occupational license and submit Employees Quarterly Withholdings Return.   This includes employees who are working remote (i.e. from home) within Kenton County.  

Click here to file for a Business License Application online.

Click here to file your quarterly withholding or annual returns online.

Click here to visit the LINK GIS website to determine the city where an employee is working remote.

Employers are only required to withhold if the employee’s physical work location is within Kenton County & Cities. Employees who reside but do not work within Kenton County & Cities are not subject to local withholding.

Need assistance in determining employee residency, please visit the NKY Geographic Information System website.

Include any amounts contributed by an employee to any retirement, profit sharing or deferred compensation plan, which are deferred for federal income tax purposes under a salary reduction agreement or similar arrangement including but not limited to salary reduction arrangements under Section 401(a), 401(k), 402(e), 403(a), 403(b), 408, 414(h), or 457 of the Internal Revenue Code.

Include any amounts contributed by an employee to any welfare benefit, fringe benefit or other benefit plan made by salary reduction or other payment method which permits employees to elect to reduce federal taxable compensation under the Internal Revenue Code, including but not limited to Sections 125 and 132 of the Internal Revenue Code.

Yes.  If business activity occurs within the City of Covington, those activities are also subject to Kenton County Occupational License requirements.

Option 1: You may submit your request to close your Business Services Account via this form or letter.  The letter must include the company name, account number and the date the business activity ceased. If the business was sold, the name and address of the new business owner must be included.  You will need to file the Annual Occupational Fee and Business License Renewal Form ACC1 for the last tax period that business was conducted in Kenton County & Cities.  This return will need to be marked “Final Return” and a date of when the business ceased operations will need to be provided.  A copy of your federal tax return for your final year that business was conducted will need to be included to close your account.

Option 2: You can also close the account by using the Filing Wizard and selecting “No License – Close My Account” after inputting all the data necessary for your final return.  A copy of your federal tax return for your final year that business was conducted will need to be included to close your account.

If any returns or payments are delinquent, the account cannot be closed until these issues are addressed.

For any questions regarding terminating an Occupational License account please contact our office at 859-392-1440 or via email.

If an amended return needs to be submitted, please fill in the corrected amounts on Form ACC1 or Form QCC1 for the corresponding tax year and write “Amended Return” at the top of the form.  Forms are available via Get an Account & Other Forms. Amended returns cannot be submitted via the Filing Wizard or Standard Online Filing.

• A Kenton County Business Services account number must be included on the amended return.
• Submit applicable forms, schedules, and/or employee detail with the amended return.
• Sign and remit any payment due with the return.

Refunds must be requested through the Kenton County and Cities’ Occupational Fee Refund Application Form, available online  or at the Kenton County Fiscal Court Business Services Suite 5100. Refunds cannot be requested via the Filing Wizard or Standard Online Filing.

• Amounts paid for business licenses are nonrefundable. 
• Writing a negative amount on an Annual Occupational Fees and Business License Renewal Return (Form ACC1) or Employees’ Quarterly Payroll Withholding (Form QCC1) does not constitute a request for a refund.
• Refunds have a two year limitation starting with the date the payment is received. 
• Payroll withholding refunds are refundable to the employee only. The employee must request the refund if the fees were withheld from the employee. The employer cannot request the refund on the employee’s behalf.
• Form W-2 is required for any refund requests pertaining to employee payroll withholding.

No, a business license will be sent via postal mail after the return is approved.

The Filing Wizard is a step by step tool to guide businesses to file their Form ACC1 with Kenton County. Businesses can file their Form ACC1 (gross receipts and net profits) for all cities that charge an occupational license fee in Kenton County (except for Covington). Businesses can pay via credit card, EFT or paper check. 

Both the account number and Federal Employer Identification Number (FEIN) or Social Security Number (SSN) will be required to log into the Filing Wizard.

With the Filing Wizard, a taxpayer can file Kenton County Form ACC1 (i.e. gross receipts, net profits) for both the County and the 15 participating cities. Extensions can also be filed via the Filing Wizard however amended returns must be filed via the paper return. Supporting documents (Federal Tax return, 1099s, etc.) can be uploaded via the Filing Wizard.

Filing Wizard uses a secure login method using modern security practices. Once in the application, all data is transmitted securely to prevent man-in-the-middle attacks. Nothing in between the users’ browser and our server can see what data is being transmitted.

Yes, a receipt will be sent form the third party payment processor.

Yes, a voucher can be printed and sent in with a paper check.

All browsers are supported but the preferred browser is Chrome.

Yes, with the Filing Wizard your data will be saved allowing you to come back later and finish filing the return.

Credit card processing fees will vary depending on the card (average is 2.75%). Paying via electronic fund transfer (i.e. electronic check) will cost $1.

The federal extension when submitted without the Annual Occupational Fee and Business License Renewal Form ACC1 is not accepted. Kenton County & Cities Business Services Department requires the Form ACC1 return be submitted with all license renewals and 90% of any estimated fees due. Please see the Overdue license fees, extension requests, amended returns and refunds page.

The online return will be reviewed and posted to the account within five business days.

When logging into the Filing Wizard, a business owner will be able to update basic contact information (name, address, phone number, email). Current extension payments can also be viewed but no other historical data will be available.  

Yes, by choosing the voucher payment process.

The Public Protection Cabinet Department of Alcoholic Beverage Control handles the licensing of alcoholic beverages. Visit their website for applications and forms.

Currently there is not a paperless option but many services are available online.

Yes. You can pay a notice via the Business Services Online Portal. 

Please contact the Kenton County Occupational License Department at 859-392-1440 or via email. Our hours are Monday through Friday 8 AM - 5 PM.

Yes after you submit your return a summary will be available to print.