Occupational license fees – minimum license fee

Every person and business entity engaged in any business in Fayette County must obtain an initial occupational license before starting their business, and pay an annual fee every year after. 

The initial license fee is $100 and the annual minimum license fee is also $100. 

Due dates: 
The initial license fee is due at the time of registration. The annual minimum fee is due on the same filing due date as the net profit license fee return (Form No. 228). 

Businesses that are exempt from paying the fee:
Individuals and sole proprietorships who file a return which reports gross receipts of $4,400 or less for a tax year do not have to pay a minimum license fee for the current or subsequent tax year

The annual minimum license fee is credited as payment of that occupational license fee due for the tax year covered by the occupational license. In no instance will this credit create a refund. Any person or business entity filing returns on a fiscal year basis may take this credit for the tax year ending on or after the end of the calendar year for which the occupational license was issued.

Occupational licenses fees and tax forms

Ordinances and regulations