The License Fee Division collects Occupational License Fees from all entities or individuals with business activity in the city limits of Glasgow. These license fees include a Minimum License Fee, a Net Profit License Fee, and a quarterly license fee/occupational tax on payrolls (local Payroll Tax).
**INDIVIDUALS WITH 5 OR FEWER RESIDENTIAL RENTAL PROPERTIES ARE NOT SUBJECT TO LOCAL OCCUPATIONAL TAX. NOTE THAT THIS EXCLUSION DOES NOT APPLY TO ENTITIES THAT HAVE BEEN SET UP FOR RENTAL ACTIVITY. ALSO, ALL COMMERCIAL PROPERTY, REGARDLESS OF NUMBER OF UNITS, IS SUBJECT TO LOCAL OCCUPATIONAL TAX.
**PLEASE NOTE THAT A SUBCONTRACTOR CANNOT WORK UNDER THE LICENSE OF ANOTHER BUSINESS LICENSE HOLDER.
**ALSO NOTE THAT BUSINESS LICENSES ARE NOT TRANSFERRABLE. A NEW OWNER OF A BUSINESS CANNOT OPERATE UNDER THE LICENSE OF THE PREVIOUS OWNER.
**Note: Some professions and careers (e.g., attorney, cosmetologist, barber, psychologist, massage therapist, mortician, daycare, taxi cabs, etc.) require additional State of Kentucky licensing and certification requirements. Please check with the specific Department of the State of Kentucky in which your area of expertise may be handled. The state chapter of your professional association may be able to assist you regarding these additional requirements.
The License Fee Division is also responsible for the collection of the Insurance Premium Tax. Depending on the type of policy, the tax varies from 2 - 5% of the Premium Amount. This tax is remitted by the insurance companies and being collected on a policyholder's bill.
The License Fee Division is also responsible for collection of the Transient Room Tax. This is a 3% tax imposed on Gross Rental of all motels, bed & breakfasts, cabins, etc. located in Barren County (excluding the city limits of Cave City and Park City). The room tax is due on a monthly basis. These funds are only collected by the City. These are forwarded to the Barren County Tourism Commission for use.
All questions regarding Occupational License Fees should be directed to the License Fee Division at the numbers below. You may also email your questions to email@example.com.
License Fee Office
Occupational Tax Administrator
Assistant Tax Administrator
|All information provided to the License Fee Division is subject to KRS 61.870 TO 61.884. If you have any questions regarding the Kentucky Open Records Act ask our office BEFORE filing the application.|