What & When to File

As a result of the Coronavirus Disease 2019 (COVID-19), Kenton County Fiscal Court and partnering cities have extended both the filing and payment of the Net Profit / Gross Receipts Business Returns that were originally due on April 15, 2020. The filing deadline for these returns have been extended to July 15, 2020 without penalty or interest.  All Kenton County Occupational Licenses with an expiration date of April 15, 2020 will now have that expiration date extended to July 15, 2020. The License should be renewed on the return as normal. 

This extension applies to the Business Net Profit / Gross Receipts Return only and does not include Quarterly Payroll Withholding returns and payments.  Quarterly Payroll Withholdings Returns and payments are due at the normal filing dates.

What to File

County Occupational License Fee

The Kenton County and Cities' Occupational License Fee Return has been designed for business taxpayers who are making sales, performing work or services, owning and operating rental real estate, or otherwise conducting business in Kenton County and Cities.

What to File & Remit

Annual Occupational License Fee and Business License Renewal Return (Form ACC1 (PDF)). Employees Quarterly Withholdings Return (Form QCC1 (PDF).

Must be Filed

A County Occupational License Form must be filed even if:

  • The business activity resulted in a loss for the year or partial year.
  • The business activity ceased during the year in question. "Subject Earnings" for that portion of the year in business must be reported and any Fee Due paid.
  • An occupational license was obtained during the year, but there was no business activity or the intended business activity was not initiated.

The City of Covington

The County does not collect for the City of Covington. Visit the City of Covington for more information on their Occupational License Tax.

When to File

The Kenton County and Cities' Kentucky Annual Return of License Fee is due by the 15th day of the 4th month after the end of the Licensee's Fiscal Year End. Calendar year license holder returns are due April 15th of the following year.

Applying for a Six Month Extension

A copy of taxpayer's application to the IRS for Automatic Extension does not apply. Only extension requests received by the due date of the Occupational License Fee and Business License Renewal Return Form and filed according to the form's instructions are acceptable. This is to avoid late filing penalties and interest. The steps include:

  • Check the box that indicates "Extension..." on the Occupational License Fee/Renewal Form ACC1 (PDF)
  • Calculate at least 90% of any estimated taxes and all license renewal fees due giving the allocated estimates for each city or county on the applicable line(s).
  • Sign, attach remittance and return by the due date.

The City of Covington

The County does not collect for the City of Covington. Visit the City of Covington for more information on their Occupational License Tax.