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An employer with employees located within Kenton County and its various cities is responsible for remitting the withheld occupational license taxes from their employees. The employer must file an application for a business license with Kenton County Business Services and submit quarterly withholding and annual returns.
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The individual or business entity must register with the Kenton County Fiscal Court. Registration should take place before any business activity has been conducted within Kenton County & Cities. The registration process consists of filing the Kenton County and Cities Occupational License Application KCForm1. You can apply for a business license online via the Business Services Portal available here.
Please note licensees are required to notify Kenton County of any changes in address, the cessation of business activity or any other change which render inaccurate the information supplied on the application.
Employers are only required to withhold if the employee’s physical work location is within Kenton County & Cities. Employees who reside but do not work within Kenton County & Cities are not subject to local withholding.
Need assistance in determining employee residency, please visit the NKY Geographic Information System website.
Yes. Pursuant to Kenton County Ordinance 226.07, your employer must withhold payroll taxes from your compensation. Your employer must file an application for a business license with Kenton County Business Services and submit Employees Quarterly Withholdings Return and annual returns.
Click here to file for a Business License Application online.
Click here to file your quarterly withholding or annual returns online.
Click here to visit the LINK GIS website to determine the city where an employee is working remote.
When an employee is working within Kenton County and its various cities, the employer must file for an occupational license and submit Employees Quarterly Withholdings Return. This includes employees who are working remote (i.e. from home) within Kenton County.
Every person or business engaged in franchises, trades, occupations, professions, and other businesses within Kenton County and its various cities.
Option 1: You may submit your request to close your Business Services Account via this form or letter. The letter must include the company name, account number and the date the business activity ceased. If the business was sold, the name and address of the new business owner must be included. You will need to file the Annual Occupational Fee and Business License Renewal Form ACC1 for the last tax period that business was conducted in Kenton County & Cities. This return will need to be marked “Final Return” and a date of when the business ceased operations will need to be provided. A copy of your federal tax return for your final year that business was conducted will need to be included to close your account.
Option 2: You can also close the account by using the Filing Wizard and selecting “No License – Close My Account” after inputting all the data necessary for your final return. A copy of your federal tax return for your final year that business was conducted will need to be included to close your account.
If any returns or payments are delinquent, the account cannot be closed until these issues are addressed.
For any questions regarding terminating an Occupational License account please contact our office at 859-392-1440 or via email.
Penalty is 5% per month or portion thereof up to 25% of the amount due with a minimum of $25 per county/city assessed. Interest is 1% per month or portion thereof not to exceed 12% per annum.
Yes. If business activity occurs within the City of Covington, those activities are also subject to Kenton County Occupational License requirements.
Bromley, Covington, Crescent Springs, Crestview Hills, Edgewood, Elsmere, Erlanger, Fort Mitchell, Fort Wright, Independence, Lakeside Park, Park Hills, Ludlow, Ryland Heights, Taylor Mill, and Villa Hills.
Upon approval of the Kenton County and Cities Occupational License Application KCForm1 an Occupational License will be mailed within 30 days. Applicable Annual Occupational Fee & Business License Renewal Forms will be due on the 15th day of the fourth month after the fiscal year end. Employer Quarterly Withholding Forms will be due 30 days after quarter ends.
If an Amended Return needs to be submitted, please fill in the corrected amounts on Form ACC1 for the corresponding tax year and write “Amended Return” at the top of the form. Forms are available via Get an Account & Other Forms.
Refunds must be requested on the Refund Application Form. Forms are available via Get an Account & Other Forms or by contacting our office at 859-392-1440 or by email. Our hours are Monday through Friday 8 AM to 5 PM.
Please note that an Occupational License is non-refundable. If a business license is purchased anticipating business opportunities, and those opportunities did not materialize, that license fee cannot then be refunded.
The federal extension when submitted without the Annual Occupational Fee and Business License Renewal Form ACC1 is not accepted. Kenton County & Cities Business Services Department requires the Form ACC1 return be submitted with all license renewals and 90% of any estimated fees due. Please see the Extension Request and Extension Filing Instruction section of the Form ACC1.
The Filing Wizard is a step by step tool to guide businesses to file their Form ACC1 with Kenton County. Businesses can file their Form ACC1 (gross receipts and net profits) for all cities that charge an occupational license fee in Kenton County (except for Covington). Businesses can pay via credit card, EFT or paper check.
Both the account number and Federal Employer Identification Number (FEIN) or Social Security Number (SSN) will be required to log into the Filing Wizard.
With the Filing Wizard, a taxpayer can file Kenton County Form ACC1 (i.e. gross receipts, net profits) for both the County and the 15 participating cities. Extensions can also be filed via the Filing Wizard however amended returns must be filed via the paper return. Supporting documents (Federal Tax return, 1099s, etc.) can be uploaded via the Filing Wizard.
When logging into the Filing Wizard, a taxpayer will be able to update basic contact information (name, address, phone number, email). Current extension payments can also be viewed but no other historical data will be available.
Contact information can be changed when you’re filing Form ACC1 via the Filing Wizard. You can also close your account online via the Filing Wizard when filing a return.
Filing Wizard uses a secure login method using modern security practices. Once in the application, all data is transmitted securely to prevent man-in-the-middle attacks. Nothing in between the users’ browser and our server can see what data is being transmitted.
The online return will be reviewed and posted to the account within five business days.
Yes, a receipt will be sent form the third party payment processor.
Credit card processing fees will vary depending on the card (average is 2.75%). Paying via electronic fund transfer (i.e. electronic check) will cost $1.
Yes, a voucher can be printed and sent in with a paper check.
Yes after you submit your return a summary will be available to print.
No, a business license will be sent via postal mail after the return is approved.
Not through the Filing Wizard. We are currently working on a feature that would allow a business to look up a balance and pay a notice online.
Yes, with the Filing Wizard your data will be saved allowing you to come back later and finish filing the return.
Yes, by choosing the voucher payment process.
Currently there is not a paperless option but many services are available online.
All browsers are supported but the preferred browser is Chrome.
Please contact the Kenton County Occupational License Department at 859-392-1440 or via email. Our hours are Monday through Friday 8 AM - 5 PM.