Business License / Occupational Tax
Business License / Occupational Tax 270-651-5131
Please note the Occupational Tax will change effective July 1, 2021 to 1.75%.
- Any person or entity engaged in any trade, occupation or profession, or other activity for profit, or anyone required to file a return under this ordinance in the city of Glasgow, unless exempt by the specific terms of ordinance, shall be required to register this business activity with the city of Glasgow. This includes, but is not limited to rental activity (some exclusions apply, see below), real estate agents, construction workers, barbers, beauticians and any other independent contractor. A Registration Form, which can be obtained at this website, must be completed and returned to this office, along with a $25 Registration Fee. Certain businesses such as pawn shops, entertainment/amusement venues, circuses are subject to additional fees and regulations. Contact this office for additional information.
- The Net Profit License Fee Return is a local tax return prepared by you or your tax professional each year. It is based on your taxable year end (12/31 for most businesses). This return imposes a 1.75% occupational tax on the profits of your business allocable to the City of Glasgow. Effective July 1, 2021 the occupational tax will increase to 1.75%. If you have businesses both inside and outside of Glasgow, a formula is used to figure the profit subject to local occupational tax. A copy of this return can be obtained on this website.
- The Occupational Tax/Local Payroll Tax is a quarterly tax that each employer must withhold from gross wages, salaries, commissions and other compensation (including deferred compensation and employee contributions to Cafeteria Plans under Section 125 of the IRC) paid to employees earned within Glasgow. This local tax applies to the full gross earnings of employees, without any deductions.
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.