Business Information - City of Paris, Kentucky

Business licensing and taxes in the City of Paris. Licensing and tax requirements for businesses operating in the City.

Please note: This page is a summary. Requirements can vary by business. The City of Paris Code of Ordinances and the official forms control. Questions? Call the Tax & Licensing Office at (859) 987-3653.

Start a business
Who needs what
License & taxes
Applications & permits
Tax forms & calendar
How to submit & pay
FAQ
Contact

Start a Business Checklist

Confirm zoningMake sure your business is allowed at your location. Permits & Maps
Register your businessMost businesses should incorporate with the state first. Kentucky One Stop Business Portal (outside website, opens in a new tab)
Get a federal EINYou'll list it on your City license application. Apply with the IRS (outside website, opens in a new tab)
Get your City occupational license$75 a year. Required before you start doing business. License details
Set up payroll and net profit filingEmployers withhold 1.5% payroll tax. Businesses file a 1.5% net profit return. Tax forms
Apply for permits and connect utilitiesAlcohol, vendors, events, and more. All new businesses should also fill out a sewer pretreatment application. Then start service. Permits Pretreatment application (PDF) (opens in a new tab) Utilities

If your building needs a certificate of occupancy, include a copy with your license application.

Who Needs What

Requirements by type of business
If you are…	You need…
Any business, resident or nonresident	An annual $75 occupational license before you start. This includes landlords, real estate agents, food trucks, beauticians, independent contractors, and nonprofits.
An employer	Withhold 1.5% payroll tax from wages for work done in the City. File quarterly returns and an annual reconciliation.
A business that earns a profit	A net profit return at 1.5%, due April 15. The minimum is $75 or the tax owed, whichever is greater.
A general contractor	Give the City Clerk a list of your subcontractors, with their mailing addresses and type of work.
A food truck	An occupational license plus a copy of your Bourbon County Health Department permit.
A temporary vendor	An Itinerant Merchant 3-Day Vendor Permit. Temporary food vendors also need a Health Department permit.
Paid on a 1099, or no City tax withheld from your pay	File an Individual License Tax Return (Form OLF-6).
A peddler or solicitor	A Peddler and Solicitor Permit.
Selling alcohol	A City ABC license. See the ABC License Application Packet.

Occupational License & Taxes

Occupational License

$75 a year

Who: Every person or business doing business in the City, before starting.
When: Paid with your application, then due annually in January.
Form: Business License Application (PDF) opens in a new tab
Good to know: The fee can be credited on line 11 of your net profit return.

Code of Ordinances § 60.001 and § 60.002

Payroll Tax

1.5% of wages

Who: Every employer, for work performed in the City.
When: Quarterly returns due April 30, July 31, October 31, and January 31. Annual reconciliation also due January 31, filed with the 4th-quarter return.
Forms: Quarterly Return (OLF-2) and Reconciliation (OLF-2A). See tax forms

Code of Ordinances § 60.005

Net Profit License Fee

1.5% of net profit

Who: Businesses with profit from work in the City. Include your federal return and supporting documents.
When: April 15, or within 105 days after your fiscal year ends. Minimum $75 or the tax owed, whichever is greater.
Form: Net Profit Form. See tax forms

Code of Ordinances § 60.006

Applications & Special Permits

General business licensing

PDF · 201 KBFillable PDFCurrent form · 2025 version

Business License Application — Annual License

Your City occupational license application.

Fee: $75, paid with the application
Pay by cash or check

Open form (PDF)

Contractors

Contractor requirements

General contractors must give the City Clerk a list of subcontractor names, mailing addresses, and types of contract work.

Building permits and street cut permits are on Permits & Maps.

Alcohol & regulated businesses

PDF · 258 KB

Alcohol Beverage Control (ABC) License Application Packet

City ABC license applications. Rules are in City Ordinance Chapter 62.

Submit to the City Clerk by mail or email
Special temporary licenses: received at least 3 days before the event

Open form (PDF)

PDF · 320 KBFillable PDF

Medical Cannabis Special License Application

Special license application for medical cannabis businesses.

Fee: $500, non-refundable
Submit at least 10 business days before you need the license

Open form (PDF)

Vendors & solicitors

PDF · 522 KBFillable PDFCurrent form · 2025 version

Itinerant Merchant 3-Day Vendor Permit Application

For temporary vendors.

Fee: $75
Must be received 10 business days before your start date
Pay by cash or check

Open form (PDF)

PDF · 297 KBFillable PDF

Peddler and Solicitor Permit Application

For peddlers and solicitors.

Investigation fee: $25, separate from license fees
Must be received 10 business days before your start date

Open form (PDF)

Special events

PDF · 726 KBFillable PDFCurrent form · effective January 1, 2025

Special Event Guidelines and Permit Application

Guidelines and the permit application for special events.

Apply at least 60 days before your event
Return the completed application to the City Clerk
The Board of Commissioners approves requests; payment follows approval

Open form (PDF)

PDF · 76 KBCurrent form · effective January 1, 2025

Special Event Step-by-Step Process

A one-page overview of the six steps, from application to event wrap-up.

Deadline: apply at least 60 days before your event. This sheet still lists 30 days and is being updated.

Open form (PDF)

Fireworks & temporary sales

PDF · 678 KBFillable PDF

Fireworks Sales and Display Permit Application

For fireworks retail sales and displays.

Submit at least 10 days before retail sales begin

Open form (PDF)

Golf carts

PDF · 333 KBCurrent form · July 1, 2025 version

Golf Cart Permit Application

City golf cart permit application.

Fee: $10, due when you apply
Pay by cash, check, or money order

Open form (PDF)

Tax Forms & Filing Calendar

January
Occupational license renewal ($75).
Business License Application (PDF) opens in a new tab
Each quarter
Employer's quarterly return of payroll tax withheld (Form OLF-2). Due April 30, July 31, October 31, and January 31.
Quarterly Payroll Tax Remittance Form (PDF) opens in a new tab Transient Room Tax Quarterly Return (PDF) opens in a new tab
January 31
Annual reconciliation of payroll tax withheld (Form OLF-2A), filed with the 4th-quarter return.
Reconciliation of License Fee, Form OLF-2A (PDF) opens in a new tab
April 15
Net profit return, or within 105 days after your fiscal year ends.
Net Profit Form (PDF) opens in a new tab
Need more time?
Extensions of up to 6 months. Submit the request with payment of the estimated tax due. The extended return is due the 15th day of the 10th month.
Net Profit Extension Request (PDF) opens in a new tab
Other forms
Individual License Tax Return, for anyone working in Paris who is paid on a 1099 or doesn't have City tax withheld from their check.
Individual License Tax Return, Form OLF-6 (PDF) opens in a new tab

Looking for an Open Records Request form? It's on the Open Records page.

How to Submit & Pay

Where to send it

Most City forms: return to the City of Paris, 525 High Street, Paris, KY 40361.
ABC applications: mail to the City Clerk at the same address, or email ssettles@paris.ky.gov.
Special events: return to the City Clerk at least 60 days before the event.
Building permits: apply with the Joint Planning Commission (outside website, opens in a new tab).

How to pay

Business license and vendor permits: cash or check, sent with the application.
Golf cart permit: cash, check, or money order.
Net profit returns: checks payable to the City of Paris.
Special events: you'll be contacted for payment after approval.

Frequently Asked Questions

Do I need a new license if I change my business name?

For a true name change, or a new assumed name or DBA, notify the office of occupational licenses. You won't pay a new registration fee. A change in entity or ownership needs a new application and the $75 fee.

Can the license fee count toward my net profit fee?

Yes. The occupational license fee may be credited on line 11 of the City net profit license fee return.

What if I file or pay late?

For net profit returns, the penalty is a minimum of $25, or 5% per month, up to 25%. Interest is 1% per month. Part of a month counts as a full month.

My business is outside City limits. Do I need a City license?

Every individual and business engaged in business in the City, resident or nonresident, needs a license. Call the Tax & Licensing Office at (859) 987-3653 if you're unsure.