Louisville, KY Business License Guide

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The Ultimate Louisville, KY Business License Guide

Last updated: September 2025

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How Louisville business licensing actually works (no fluff)

The Louisville/Jefferson County Metro Government does not issue a single, universal business license. Instead, you assemble the pieces you need:

  • Register your entity with the Kentucky Secretary of State (LLC, corporation, etc.) and file your annual report.
  • Get your IRS Employer Identification Number (EIN).
  • Register for Kentucky state tax accounts (sales/use tax, employer withholding, unemployment if you hire).
  • Open a local account with the Louisville Metro Revenue Commission (LMRC) for occupational tax on wages and net profits.
  • Confirm your location is zoned for your use, and secure building permits/inspections and a Certificate of Occupancy.
  • Add the industry-specific licenses (food permits, alcohol licenses, childcare, salons, trades, short-term rentals, signs, mobile vending, etc.).
  • Keep up with renewals, quarterly or monthly tax filings, and inspections.

Official sources:

Snapshot: who needs what in Louisville

Table: Common business types and typical approvals. Always verify your exact requirements with the linked offices.

Business type Louisville local approvals Kentucky state approvals Tax registrations Source links
Retail shop (brick-and-mortar) Zoning approval; Building permit if altering space; Certificate of Occupancy; Sign permit Entity formation (LLC/corp); any trade licenses if applicable KY sales tax (6%); LMRC occupational tax; KY employer withholding if hiring Planning & Design, Codes & Regulations, DOR – Sales Tax, LMRC, SOS
Restaurant/food truck All above plus Health permit/inspection; Grease trap if needed; Fire safety Entity formation; possibly mobile vendor rules KY sales tax (6%); LMRC occupational tax; employer accounts Health & Wellness – Food Safety, Planning & Design, DOR, LMRC
Online-only seller (home office) Home occupation rules; may need no in-person traffic Entity formation KY sales tax (6%) if selling taxable goods; LMRC occupational tax on net profits Home Occupations – Planning & Design, DOR – Sales Tax, LMRC
Salon/barbershop Zoning, occupancy, health/sanitation; sign permit KY Board of Cosmetology shop and practitioner licenses KY sales tax (6%) on products; LMRC occupational tax; employer taxes KY Board of Cosmetology, Planning & Design, DOR, LMRC
General contractor/trade Zoning for yard/office; permits per job State trade licenses (electrical, HVAC, plumbing, etc.) LMRC occupational tax; KY withholding if hiring DHBC – Licensing, Codes & Regulations, LMRC
Bar/liquor store Zoning; local ABC license; occupancy; signage; health (if food) State ABC license KY sales tax (6%); LMRC occupational tax; employer accounts KY ABC, Planning & Design, LMRC, DOR
Short-term rental (Airbnb/VRBO) Short-term rental registration; zoning/HOA compliance Entity formation (optional) Transient room taxes may apply; LMRC occupational tax on net profits Short-Term Rentals – Planning & Design
Professional services (CPA, architect) Office zoning; signage; occupancy State professional board license LMRC occupational tax; KY withholding if hiring Relevant board via Kentucky.gov Agencies, LMRC

Step-by-step: from idea to legally open

To keep you out of costly do-overs, the first step is location and zoning. Only then move to filings and permits.

1) Verify zoning for your address and use

Most denials happen here. Do this before you pay a deposit or sign a lease.

  • Check your proposed address and business use with Louisville Metro Planning & Design Services. Use their zoning resources and call or submit a request to confirm permitted uses and any conditions.
  • If you plan to work from home, review “home occupation” rules (limits on signage, traffic, employees at residence).

How to start:

Required info:

  • Exact address, suite number, and your specific business activities (e.g., “brewery with taproom,” “nail salon with 4 stations,” “food truck commissary kitchen”).

Timeline:

  • Simple confirmations can be quick; formal zoning interpretations, variances, or conditional use permits take longer (weeks to months). For scheduled public hearings and submittal deadlines, see Planning & Design – Boards & Commissions.

Costs:

Real-world example:

  • A coffee roaster wanted retail plus roasting in a small storefront. Zoning allowed “retail” but not “industrial processing.” They shifted to a mixed-use zone that allowed both, saving costly appeals later.

Common pitfalls:

  • Assuming retail means any retail (some zones limit restaurant uses, drive-thrus, or alcohol).
  • Signing a lease for a warehouse that needs expensive fire and ventilation upgrades you didn’t budget.

What to do if this doesn’t work:

  • Ask Planning & Design about a conditional use permit or variance and the likelihood of approval.
  • Consider alternative locations with by-right zoning for your use.
  • Get pre-application feedback via Planning & Design Services.

2) Register your business with the Kentucky Secretary of State

You’ll need a legal entity (LLC, corporation) or you can operate as a sole proprietorship.

Eligibility:

  • Anyone doing business in Kentucky under an entity structure (LLC, corp, nonprofit) must file with the Secretary of State. Out-of-state entities “foreign register” to do business in Kentucky.

How to apply:

  • File online through the Kentucky One Stop Business Portal.
  • Choose your structure, name availability, registered agent, and complete the Articles of Organization (LLC) or Incorporation (corp).

Costs:

  • Most Kentucky LLC filings cost $40.
  • Annual reports are $15 and due by June 30 each year.

Sources:

Required documents:

  • Business name, principal office, registered agent name/address, organizer/incorporator info.

Timeline:

  • Online filings are typically same-day or within a few business days via One Stop.

Common pitfalls:

  • Forgetting the annual report (late penalties and administrative dissolution).
  • Using a PO Box where a physical registered agent address is required.

What to do if this doesn’t work:

3) Get your IRS Employer Identification Number (EIN)

You’ll need an EIN for banking, payroll, and many licenses.

How to apply:

  • Apply online with the IRS. The EIN is free and issued immediately.

Cost:

  • $0

Source:

Required documents:

  • Your entity info, responsible party SSN/ITIN.

Timeline:

  • Same day if you apply online during IRS hours.

Common pitfalls:

  • Paying third parties for an EIN. It’s free on the IRS site.
  • Using the wrong entity name or address that doesn’t match your state filing.

What to do if this doesn’t work:

  • Call IRS Business & Specialty Tax Line (use the IRS contact page) or work with the SBDC for help: Kentucky SBDC.

4) Register for Kentucky state taxes

If you sell taxable goods or services, have employees, or owe other state-level taxes, register with the Kentucky Department of Revenue (DOR) through the One Stop portal.

Key items:

  • Sales and Use Tax Rate: 6% statewide in Kentucky.
  • Withholding tax (if you pay employees).
  • Other taxes may apply (transient room, excise) depending on your industry.

How to apply:

Required documents:

  • EIN, entity details, NAICS code, estimated sales, start date, and responsible party info.

Timeline:

  • Online accounts are often issued within a few days.

Common pitfalls:

  • Forgetting sales tax for service businesses that sell taxable products (e.g., salons selling retail).
  • Filing the wrong frequency (monthly/quarterly) and missing early deadlines.

What to do if this doesn’t work:

5) Open your Louisville Metro Revenue Commission (LMRC) account

Most Louisville businesses must register with the LMRC for occupational tax on wages (employer withholding) and net profits.

What this covers:

  • Employer withholding on wages paid within Louisville Metro.
  • Net profits license tax on business income attributable to Louisville Metro.

How to apply:

  • Register and file online through the LMRC portal linked from the official page: Louisville Metro Revenue Commission.
  • Review instructions, forms, and due dates on the same site.

Required documents:

  • EIN/SSN, legal name and DBA, business address, entity type, start date, and payroll start if hiring.

Timeline:

  • Online account issuance is typically quick. Return filings follow the LMRC’s assigned schedule.

Rates and due dates:

  • Rates and forms are set by Louisville Metro ordinances and can change. Verify the current percentages and filing deadlines on the LMRC site: LMRC – Taxes and Forms.

Common pitfalls:

  • Not opening an LMRC account because you’re “online only.” If you’re operating from a Louisville address or have employees here, you likely owe occupational taxes.
  • Missing employer withholding filings when you hire your first employee.

What to do if this doesn’t work:

  • Contact LMRC using the contact links on their official page: LMRC – Contact/Portals.
  • Ask your accountant to set up accounts and filing frequency.

6) Get your location ready: permits, inspections, Certificate of Occupancy (CO)

Before you open to the public, Louisville Metro requires that your space meets code and has a valid CO.

Start here:

Core steps:

  • Building permits for construction, electrical, plumbing, mechanical work.
  • Fire/life safety compliance (exits, alarms, sprinklers, hood systems).
  • Final inspections.
  • Certificate of Occupancy issued for your specific use and occupant load.

Required documents:

  • Plans or sketches, licensed contractor information, load calculations (for restaurants/assemblies), equipment specs.

Timeline:

  • Minor work may take days to weeks. Full build-outs can take months depending on plan review cycles.

Costs:

  • Permit fees vary by project size. Verify current fees at Codes & Regulations.

Common pitfalls:

  • Doing interior work without permits (paint and flooring may be fine; moving walls, adding circuits, or plumbing is not).
  • Forgetting a new CO when changing use (e.g., retail to restaurant).

What to do if this doesn’t work:

  • Request a pre-construction meeting with Codes & Regulations to clarify requirements.
  • Engage a local architect or code consultant for plan sets and compliance strategy.

7) Industry-specific licenses and permits

Not all businesses need these, but if you do, they’re critical and can take time.

Key categories and where to go:

  • Food service (restaurants, food trucks, caterers): permits and inspections by Louisville Metro Department of Public Health & Wellness. Start at Health & Wellness – Food Safety.
  • Alcohol (on-premise, package, manufacturer): dual licensing with the local Louisville ABC and the Kentucky ABC. State portal: Kentucky ABC.
  • Trades (electrician, plumber, HVAC): state licensing through the Department of Housing, Buildings & Construction (DHBC); local permits per job via Codes & Regulations.
  • Childcare, healthcare, body art, massage therapy: state health and professional boards have specific licenses; then follow local zoning and inspection rules. Use the Kentucky.gov Agencies directory to locate your board.
  • Short-term rentals (Airbnb/VRBO): registration and zoning compliance via Planning & Design – Short-Term Rentals.
  • Signs: permit required for most exterior signage via Codes & Regulations.

Required documents (varies):

  • Proof of entity and EIN, lease or property owner authorization, floor plans, equipment lists, compliance plans, insurance (alcohol), responsible party background checks (alcohol).

Timelines:

  • Health permits: coordinate plan review before construction; inspections typically scheduled after equipment is in place.
  • Alcohol: expect several weeks due to local posting requirements and state review.
  • Trades: state licensing times vary; start early.

Costs:

  • Fees vary by license type. Confirm current amounts with the issuing agency pages above.

Common pitfalls:

  • Buying a used food truck that can’t meet local health or fire codes without major upgrades.
  • Ordering signage before a sign permit is approved.

What to do if this doesn’t work:

  • Book a pre-application meeting with the relevant department (Health, ABC, Codes).
  • Use the Kentucky SBDC to map a compliance timeline for your industry.

8) Home-based businesses in Louisville

You can often operate from home with limits to protect residential neighborhoods.

Key rules typically include:

  • Limits on customer visits, deliveries, signage, and on-site employees.
  • No nuisance conditions (noise, odors, traffic).

Start here:

Documents:

  • Business description, address, and confirmation of activities (by-appointment only, online sales only, etc.).

Timeline:

  • Basic home occupation reviews are usually faster than commercial build-outs.

Common pitfalls:

  • Hosting retail pop-ups at home when not allowed.
  • Converting garages to workspaces without permits.

What to do if this doesn’t work:

  • Look at co-working, shared kitchens, or maker spaces zoned for business activities.
  • Consider a small retail office in a mixed-use zone with easier approvals.

9) Hiring in Kentucky: tax withholding, unemployment, and workers’ comp

If you hire employees in Louisville, handle these three items:

  • Kentucky employer withholding account (through DOR via One Stop).
  • Unemployment insurance with the Kentucky Career Center (UI).
  • Workers’ compensation insurance (state law).

Start here:

Documents:

  • EIN, payroll start date, owner/responsible party info, estimated payroll.

Timelines:

  • Accounts are generally set up in days; workers’ comp coverage is immediate upon policy binding.

Common pitfalls:

  • Confusing Louisville’s employer withholding (LMRC) with Kentucky’s employer withholding (DOR) — you may owe both.
  • Misclassifying workers as independent contractors.

What to do if this doesn’t work:

  • Use the SBDC employer startup checklist: Kentucky SBDC.
  • Call your insurance broker about workers’ comp; brokers can bind coverage quickly once payroll estimates are provided.

10) Ongoing filings and renewals: keep the lights on

Recurring compliance you should calendar:

  • Kentucky DOR sales tax returns (monthly/quarterly/annual depending on volume).
  • LMRC occupational tax returns (withholding and net profits per assigned schedule).
  • Kentucky Secretary of State annual report for entities (due by June 30; $15).
  • License renewals (alcohol, health, trades), inspections (health/fire), and building permits if you make changes.

Tools:

Common pitfalls:

  • Letting your CO lapse after changing your space or use.
  • Missing a local ABC renewal even though your state ABC is current.

What to do if this doesn’t work:

  • Ask your CPA to set up a compliance calendar.
  • Sign up for agency email alerts (DOR, LMRC, ABC) where available.

Key agencies and where to apply (contacts and links)

Use this table to jump straight to the right office. When a direct phone is not listed, use the linked official page to find the most current directory and hours.

Agency What you do here How to apply/contact Notes
Louisville Metro Revenue Commission (LMRC) Occupational tax registration; employer withholding; net profits returns LMRC – official site Register and file online; see forms, rates, and FAQs
Planning & Design Services (Louisville Metro) Zoning, development review, home occupations, short-term rentals Planning & Design Services Start early; check calendars for hearings
Codes & Regulations (Louisville Metro) Building, electrical, plumbing, mechanical permits; inspections; Certificate of Occupancy; sign permits Codes & Regulations Pre-construction consultations available
Louisville Metro Department of Public Health & Wellness Food permits, inspections, environmental health Health & Wellness – Food Safety Coordinate plan review before equipment install
Kentucky Secretary of State Entity formation, annual reports, assumed names Kentucky One Stop and SOS LLC filing 40∗∗;annualreport∗∗40**; annual report **15 due June 30
Kentucky Department of Revenue Sales/use tax; employer withholding; other business taxes Department of Revenue – Business KY sales/use tax rate 6%
Kentucky ABC + Louisville local ABC Alcoholic beverage licenses Kentucky ABC Dual licensing: local first, then state
Kentucky Career Center Employer unemployment insurance KCC – Employers Register when you hire employees
Kentucky DHBC State licensing for trades; building codes DHBC Electrical, HVAC, plumbing, building code
Louisville Forward – Small Business Free city small business help, navigation Louisville Forward – Small Business Referrals to local resources

Typical costs and timelines (overview)

Amounts change. Verify with the linked official sources before paying.

Task Typical cost Typical timeline Source
Form Kentucky LLC $40 Same day to a few business days SOS – Business Filings
Kentucky annual report $15 due by June 30 Minutes online SOS – Annual Reports
IRS EIN $0 Same day IRS – EIN
Kentucky sales tax registration $0 1–3 business days DOR – Business
LMRC account setup Varies Often same day LMRC
Zoning/CO review Varies by case Days to weeks (more if hearings) Planning & Design
Health permit (food) Varies by facility type Plan review + inspection time Health & Wellness
Alcohol license Varies by class Several weeks (local + state) Kentucky ABC

Filing calendar: what renews and when

Always confirm your assigned filing frequency and due dates with each agency.

Item Typical frequency Notes
Kentucky sales/use tax returns Monthly/quarterly/annual Based on volume, set by DOR
LMRC employer withholding Monthly/quarterly Based on payroll size; see LMRC
LMRC net profits return Annual (with estimates possible) See LMRC forms and instructions
Kentucky annual report (entities) Annual – due by June 30 $15 filing fee
Health permits Annual Inspection required
Alcohol licenses Annual Renewal reminders vary

Real-world examples (Louisville-specific)

  • Food truck in Germantown
    This owner bought a used truck from out of state. They worked with Louisville Metro Public Health to confirm that equipment met Jefferson County standards, secured a commissary kitchen agreement, and scheduled inspections before their first service. They also registered with LMRC for occupational tax and with DOR for sales tax (6%). They waited to wrap the truck until the plan review confirmed hood and fire suppression placement. Source offices: Health & Wellness – Food Safety, LMRC, DOR.
  • Butchertown taproom and microbrewery
    The team checked zoning first because “manufacturing” plus “on-premise consumption” isn’t allowed in every district. They went through Planning & Design for use approvals, built to code with permits from Codes & Regulations, and pursued dual alcohol licenses (local and state via Kentucky ABC). They budgeted for longer lead times on alcohol licensing and life-safety inspections.
  • Home-based e-commerce in Fern Creek
    This seller reviewed Louisville’s home occupation rules, kept all customer interactions online, and used a local UPS Store mailbox for shipping. They registered an LLC (40∗∗)andanEIN(∗∗40**) and an EIN (**0), set up DOR sales tax (rate 6%), and opened an LMRC account for net profits tax. They avoided installing exterior signage to remain compliant with residential zoning.

Common mistakes to avoid

  • Skipping zoning confirmation and discovering your use isn’t allowed after you’ve signed a lease.
  • Starting construction without permits. Even “minor” changes can require permits and inspections.
  • Assuming Louisville has a “one-and-done” business license. You must assemble local + state + industry approvals.
  • Ignoring LMRC. Online, home-based, and service businesses in Louisville still have local occupational tax duties.
  • Missing the Kentucky annual report by June 30 ($15 to file). Entities can be administratively dissolved.
  • Buying a food truck or commercial hood system that won’t pass local fire/health inspections.
  • Printing and installing a sign before the sign permit is approved.
  • Hiring staff before setting up employer withholding, unemployment insurance, and workers’ comp.
  • Trying to open an alcohol business without building in several weeks for local and state licensing.
  • Not keeping a compliance calendar for sales tax, LMRC filings, and health/ABC renewals.

Inclusivity, diversity, and accessibility resources (Louisville and Kentucky)

Many programs help underrepresented founders. Certification is optional for most small businesses, but it can open doors to contracts and supplier programs.

  • Women-owned businesses
    • SBA’s Women-Owned Small Business (WOSB/EDWOSB) certification via SBA Certify
    • WBENC national certification (supplier diversity): WBENC
  • Minority-owned businesses
    • NMSDC certification via the regional council: NMSDC
    • Kentucky Transportation Cabinet DBE certification (for federally-funded transportation projects): KYTC – DBE Program
  • Veteran-owned and service-disabled veteran-owned
    • SBA’s Veteran Small Business Certification (VetCert): SBA – VetCert
  • LGBTQ+-owned businesses
    • National LGBT Chamber of Commerce certification (LGBTBE): NGLCC
  • Disability-owned businesses
    • Disability:IN certification (DOBE/SDV-DOBE): Disability:IN Supplier Diversity
  • Immigrant-owned businesses & language access
    • City support: Louisville Office of Globalization – language access, community resources
    • Free advising: Kentucky SBDC – check for Spanish and other language services in your region
  • Local small business navigation and incentives
    • Louisville Forward – Small Business – assistance with permits, locations, and resources
    • State incentives (check current eligibility and amounts): Kentucky Cabinet for Economic Development

Tips:

  • Certification timelines can be several weeks to months. Start early if you plan to use them for procurement.
  • Many certs ask for tax returns, operating agreements, and proof of control/ownership. Keep clean records.

Louisville-specific licensing: details by category

Below are the most common Louisville local approvals with the first action you should take.

Zoning and land use

First action:

  • Contact Planning & Design Services to verify your use at your address.

Eligibility:

  • All brick-and-mortar businesses; some home businesses.

How to apply:

Required documents:

  • Address, site plan or sketch, business use description.

Timeline:

  • Simple verifications: days.
  • Conditional uses/variances: weeks to months (public hearings).

What to do if this doesn’t work:

  • Ask if your use can be approved with conditions.
  • Consider a by-right zone location to avoid hearings.

Building permits, fire/life safety, and Certificate of Occupancy

First action:

  • Schedule a pre-construction consultation with Codes & Regulations if you plan any interior changes.

Eligibility:

  • Any business doing build-outs, installing equipment, or changing the space’s use.

How to apply:

Required documents:

  • Plans, contractor licenses, equipment cut sheets, fire suppression specs (if applicable).

Timeline:

  • Varies by complexity; inspection availability can add time.

What to do if this doesn’t work:

  • Engage a local architect or engineer to revise plans.
  • Ask for a phased plan (shell vs. final) if appropriate.

Health permits (food, body art, childcare, etc.)

First action:

  • Submit plans for review to Public Health before construction or equipment purchases.

Eligibility:

  • Food service (restaurants, mobile food), body art, pools, childcare kitchens, and more.

How to apply:

Required documents:

  • Menu, layout, equipment list/specs, commissary agreement (for mobile), food safety manager certification.

Timeline:

  • Plan review, pre-opening inspection, then permit issuance.

What to do if this doesn’t work:

  • Request a field consult to identify specific fixes.
  • Consider a shared, permitted kitchen to launch faster while you build out.

Alcoholic beverage licensing (local + state)

First action:

  • Confirm zoning and location buffers (schools, churches) with Planning & Design.

Eligibility:

  • On-premise, off-premise, and manufacturer alcohol businesses.

How to apply:

  • Apply for local ABC approval (Louisville Metro ABC) and then for state approval via Kentucky ABC.

Required documents:

  • Floor plans, lease/deed, background checks, advertising/public notice where required, signage plan, insurance.

Timeline:

  • Several weeks is common due to local posting and state review.

What to do if this doesn’t work:

  • Ask ABC about alternative license classes that fit your model (e.g., NQ2, microbrewery) and zoning-appropriate locations.
  • Consider starting with beer/wine only if spirits licensing is constrained at your site.

Signs (exterior)

First action:

  • Submit a sign permit application before you fabricate or install.

Eligibility:

  • Most exterior permanent and some temporary signs.

How to apply:

Required documents:

  • Sign drawings, dimensions, material/illumination details, site plan or photo with placement.

Timeline:

  • Typically days to a few weeks depending on reviews.

What to do if this doesn’t work:

  • Adjust size/illumination to meet code.
  • Use compliant window graphics in the interim (if allowed).

Short-term rentals

First action:

  • Confirm eligibility of the property for short-term rental and register with Louisville Metro.

Eligibility:

  • Hosts renting a dwelling or part of a dwelling for short stays.

How to apply:

Required documents:

  • Proof of ownership/lease, local contact, floor plan, occupancy limits.

Timeline:

  • Registration can be relatively quick; enforcement actions arise if hosting without registration.

What to do if this doesn’t work:

  • Consider long-term rental or a zone-compliant property.

Taxes you might owe (quick map)

This is not tax advice; talk to a Kentucky CPA. Use official links for current rules and rates.

Tax Who typically owes it Where to register/file Notes
Kentucky sales and use tax (6%) Sellers of taxable goods/services DOR – Business via One Stop Statewide rate 6%
Kentucky employer withholding Employers paying wages DOR – Employer Withholding Register when hiring
Kentucky unemployment insurance Employers over UI thresholds Kentucky Career Center Quarterly wage reports
Louisville occupational tax (withholding + net profits) Employers and businesses operating in Louisville Metro LMRC See LMRC for current rates and due dates

If you’re stuck: places that actually help

Louisville business startup checklist (print-friendly)

  • Confirm zoning and permitted use for your address (Planning & Design).
  • If building out, meet with Codes & Regulations; plan permits and inspections.
  • Form your entity (LLC, corp) via Kentucky One Stop; pay $40 (LLC).
  • Get your IRS EIN ($0).
  • Register for Kentucky DOR taxes (sales tax 6%, employer withholding).
  • Open LMRC account for occupational taxes.
  • Secure industry permits (food, alcohol, trades, childcare) with the appropriate agencies.
  • Schedule final inspections and get your Certificate of Occupancy.
  • Set up payroll, unemployment insurance, and workers’ comp if hiring.
  • Calendar renewals: DOR returns, LMRC filings, health/ABC renewals, and Kentucky annual report ($15, due June 30).

Troubleshooting common roadblocks

  • “My build-out is stuck in plan review.”
    • Ask for a checklist of comments and a meeting to walk through them.
    • Bring your contractor/designer to the meeting.
    • Consider phased permits (shell vs. tenant finish) if appropriate.
  • “Sales tax rules are confusing.”
    • Call DOR using the contact directory and request written guidance where possible: DOR – Contact.
    • Use a Kentucky-focused CPA or sales tax automation tool.
  • “LMRC filings don’t match my CPA’s figures.”
    • Reconcile by activity location (where services were performed/wages paid).
    • Use LMRC forms and instructions as the tie-breaker: LMRC – Forms/Instructions.
  • “I got cited for operating without a permit.”
    • Stop the cited activity.
    • Contact the issuing department immediately through the official page to outline a compliance plan.
    • Ask whether you can operate under a temporary approval once deficiencies are corrected.

10 Kentucky- and Louisville-specific FAQs

  • Do I need a general business license in Louisville?
    No. Louisville Metro doesn’t have a universal business license. Most businesses must register with the LMRC for the occupational tax, register their entity with the Kentucky Secretary of State, and get any activity-specific permits (zoning, health, alcohol, etc.). Sources: LMRC, Kentucky One Stop.
  • What’s Kentucky’s sales tax rate?
    6% statewide. Source: Kentucky Department of Revenue – Sales and Use Tax.
  • How much is it to form a Kentucky LLC?
    40∗∗formoststandardLLCfilings;annualreport∗∗40** for most standard LLC filings; annual report **15 due by June 30. Source: Kentucky Secretary of State – Business Filings.
  • Do home-based businesses need approval?
    Often yes. Louisville has home occupation rules. Start with Planning & Design – Home Occupations.
  • Do I need a Certificate of Occupancy?
    Yes, before opening a brick-and-mortar location to the public or after a change of use. Source: Codes & Regulations.
  • Who handles restaurant permits?
    Louisville Metro Department of Public Health & Wellness does plan reviews and inspections. Start here: Health & Wellness – Food Safety.
  • How long does alcohol licensing take?
    Expect several weeks; you need both local and state approvals. Start with Kentucky ABC and check Louisville’s local ABC page through louisvilleky.gov.
  • If I only sell online, do I need LMRC?
    If you operate from a Louisville address or have employees here, you generally need an LMRC account and may owe occupational taxes. Source: LMRC.
  • Where do I register for unemployment insurance?
    Through the Kentucky Career Center: KCC – Employers.
  • What if I’m not sure which permits I need?
    Contact Louisville Forward – Small Business and the Kentucky SBDC for no-cost navigation, or email the department listed on each official page for written guidance.

What it really costs (beyond fees)

Budget for:

  • Time: plan review cycles, inspections, and multi-agency approvals.
  • Professional help: architect/engineer for code plans; CPA for LMRC/DOR filings; lawyer for lease review.
  • Build-out contingencies: older buildings can hide expensive surprises (electrical capacity, ventilation, sprinklers).

Tips:

  • Get pre-application meetings with Planning & Design, Codes & Regulations, and Health for a unified path.
  • Ask each department for a checklist of what they require before inspections.

What to do if a step stalls (Plan B quick list)

  • Zoning denial: consider a by-right location; ask about conditional use/variance but weigh time/cost.
  • Building permit delays: request a coordination meeting; consider phased permits if allowed.
  • Health permit challenges: ask for a field consult; consider a shared/commercial kitchen to start.
  • LMRC/tax confusion: ask for a written explanation via the agency contact page; consult a Kentucky CPA.
  • Financing gaps: ask Louisville Forward and the SBDC about local lenders and microloans; check SBA Lender Match.

Sources (official and well-established)

  • Louisville Metro Revenue Commission – occupational taxes, forms, and online filing: LMRC – official site
  • Louisville Metro Planning & Design Services – zoning, applications, short-term rentals: Planning & Design
  • Louisville Metro Codes & Regulations – permits, inspections, Certificate of Occupancy, sign permits: Codes & Regulations
  • Louisville Metro Department of Public Health & Wellness – Food Safety, environmental health: Health & Wellness
  • Kentucky One Stop Business Portal – entity and tax registrations: onestop.ky.gov
  • Kentucky Secretary of State – business filings, fees, annual reports: sos.ky.gov
  • Kentucky Department of Revenue – business taxes including sales/use and employer withholding: revenue.ky.gov
  • Kentucky Alcoholic Beverage Control – state alcohol licensing: abc.ky.gov
  • Kentucky Career Center – employer unemployment insurance: kcc.ky.gov
  • Kentucky Department of Housing, Buildings & Construction – state trade licensing and codes: dhbc.ky.gov
  • Kentucky SBDC – free small business advising: kentuckysbdc.com

Note: For phone numbers and fee tables, use the agency pages above to access the most current official directories and schedules.

About this guide

  • Purpose: a practical, Louisville-specific licensing roadmap with direct official links.
  • Scope: focuses on local Louisville and Kentucky state requirements for starting and operating a business, plus ongoing compliance.
  • Accuracy: Dollar amounts listed here are limited to items with stable, widely published figures (e.g., Kentucky LLC 40∗∗,annualreport∗∗40**, annual report **15, sales tax 6%). Many local license fees and tax rates change and are posted only by the agencies; always use the links to confirm before you file or pay.
  • Feedback: If you want me to pull current fee sheets, LMRC rate tables, or phone extensions for August/September 2025, say the word and I’ll compile them from the official sites so you have exact amounts and deadlines.

Disclaimer

This guide is for general information. Program rules, fees, tax rates, forms, and deadlines change. Always verify details with the relevant agency using the official links provided. If you need legal, tax, or engineering advice for your situation, consult a licensed professional in Kentucky.