The License Fee Division collects Occupational License Fees from all entities with business activity in the city limits of Glasgow. These license fees include: 1) Minimum License Fees,    2) Net Profit License Fees,    3) Local Payroll Tax

1)    The Minimum License Fee must be paid by all entities operating (for profit) in the city limits of Glasgow. New businesses should pay the Minimum License Fee before beginning operations in Glasgow. Existing businesses must renew the License on or before January 31 each year. For most businesses, the minimum license fee amount is $25. However, certain business activities such as pawn shops, carnivals, circuses, etc are required to pay different amounts depending on the type of business activitity.

2)    The Net Profit Fee imposes a 1.5% Occupational tax on a business' profits allocated to Glasgow. This return is due 105 days after the tax year ends. Extension requests must be made in writing. Copies of the business's Federal returns must be attached to the Net Profit Form.

3)    The Occupational Tax on Payrolls or Withholding Tax is typically withheld from employees by their employer and remitted on a quarterly basis. The 1.5% tax applies to the Gross Earnings of individuals working in the city limits of Glasgow.

The License Fee Division is 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 paid by the insurance companies and is imposed on the policyholder's bill.

The License Fee Division is also responsible for collection of theTransient 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 is due on a monthly basis. These funds are used exclusively for the promotion of tourism in Barren County.

SPECIAL NOTE TO CONTRACTORS:
      All subcontractors must have an Occupational License. One cannot work "under" another's license unless the 1.5% Occupational tax is being withheld from that subcontractor's earnings. Penalties will be imposed on those contractors found to be in violation of Occupational License Code. Please see "Subcontractor Listing" sheet to be completed by General Contractors.

All questions regarding Occupational License Fees should be directed to the License Fee Division at (270) 651-5131. You can also e-mail the License Fee Division at bkerney@glasgow-ky.com.