Perry County, Kentucky

OCCUPATIONAL LICENSE APPLICATION.doc
OCCUPATIONAL LICENSE-INSTRUCTIONS FOR APPLICATION.doc
Perry County Occupational Tax Office Blank Federal Employee Registration Form.doc
Net Profit License Fee Return.pdf  THERE IS NO ANNUAL LICENSE FEE
KY Reconciliation of License Fee Withheld Ending 2019.pdf
Perry County Monthly License Fee Return.pdf
Perry County Quarterly License Fee Return.pdf
Net Profit Quarterly Payment Voucher Apr June 2021.pdf
Net Profit Quarterly Payment Voucher Sept Dec 2021.pdf
Reconciliation of License Fee Withheld.pdf

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." ​​

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