Perry County Occupational License Administration
Missy Fugate, License Administrator
481 Main Street, 2nd Floor
Phone: (606) 436-0803
Fax: (606) 436-0804
Email
Do you need occupational license forms?
OCCUPATIONAL LICENSE APPLICATION NEW FORM 02-07-2017.doc
OCCUPATIONAL LICENSE-INSTRUCTIONS FOR APPLICATION-2-07-2017.doc
Perry County Occupational Tax Office Blank Federal Employee Registration Form.doc
Perry County Monthly License Fee Return
Perry County Quarterly License Fee Return
Net Profit License Fee Return.pdf THERE IS NO ANNUAL LICENSE FEE
Perry County Yearly Reconciliation Form.doc
Perry County Yearly Reconciliation Form.docx
Quarterly Estimated Net Profit.pdf
QUARTERLY NET PROFIT ESTIMATED PAYMENTS FORM 1.docx
QUARTERLY NET PROFIT ESTIMATED PAYMENTS FORM 2.docx
Read the Ordinance
Occupational License Tax Ordinance.pdf
Every person or business entity in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the county an occupational license tax for the privilege of engaging in such activities within the county. The occupational license tax shall be measured by 1% of:
a) all wages and compensation paid or payable in the county for work done or services performed or rendered in the county by every resident and nonresident who is an employee;
b) the net profit from business conducted in the county by a resident or nonresident business entity.
Please note: Perry County is a dual/stacked county meaning "if you work in Hazard City limits you have to pay both Perry County and Hazard City."