City business license guide
Last updated: April 29, 2026
Starting a business in Louisville usually means checking more than one office. The local step most owners should look at first is not a simple one-page city business license. Louisville uses an occupational license tax system, handled by the Louisville Metro Revenue Commission. You may also need zoning approval, a building or certificate step, a health permit, an alcohol license, a sign permit, a mobile vending permit, or another activity-based approval.
Bottom line
Louisville Metro’s core local requirement is the occupational license tax, not a single general license that fits every business. The Louisville Metro Code says business entities and employers that must file local returns must apply before starting business for an occupational license tax reporting number. Louisville Metro’s online tax system is EMINTS. For permits, Louisville Metro also uses the Louisville Metro Business Portal.
Before you spend money on a lease, sign, buildout, food truck, commercial kitchen, or inventory, check three things: your Louisville Metro Revenue Commission account, your zoning and location rules, and your Kentucky state registrations.
Quick start: what to check first
- Decide what you are actually doing. Write down your business activity, where you will work, whether customers will visit, whether you will sell goods, and whether you will hire workers.
- Check the local tax account. Review the Louisville Metro Revenue Commission’s E-Services and Other Resources page and EMINTS registration path.
- Check zoning before signing a lease. Use Louisville Metro Planning and the Land Development Code if your address, sign, parking, home office, outdoor activity, or customer traffic matters.
- Check activity permits. Use the city’s Permits, Applications & Licenses page for building, licenses, planning, public works, health, APCD, and other approvals.
- Register with Kentucky if needed. Many businesses use the Kentucky Business One Stop and Kentucky Department of Revenue to set up state filings and tax accounts.
- Get an EIN if needed. The IRS issues EINs for free. Do not pay a private site unless you choose that help on purpose.
Louisville business license facts box
| City | Louisville, Kentucky |
|---|---|
| Local government | Louisville/Jefferson County Metro Government |
| Main local tax office | Louisville Metro Revenue Commission, often shortened to LMRC |
| Main local requirement to check | Occupational license tax account and local filing duties |
| Online local tax portal | EMINTS |
| Permit portal | Louisville Metro Business Portal, also called Accela Citizen Access |
| County layer | Jefferson County is part of Louisville Metro, but the Jefferson County Clerk can still matter for assumed name and record filings |
| State layer | Kentucky Secretary of State, Kentucky Department of Revenue, and state licensing boards when your trade is regulated |
City, county, state, and federal layers
Business licensing is layered. One filing does not replace the others. Use this table to keep the layers separate.
| Layer | What it may cover | Where to start |
|---|---|---|
| Louisville Metro | Occupational license tax account, local tax returns, certain local permits, licenses, planning, zoning, construction review, public works, signs, ABC, vendors, and other local approvals. | Start with LMRC and the Louisville Metro Business Portal. |
| Jefferson County | Because Louisville Metro covers Jefferson County, many local business tax issues run through LMRC. The county clerk can still matter for assumed names and recorded documents. | Check the Jefferson County Clerk if you are filing a county record or assumed-name document. |
| Kentucky | Entity formation, state tax accounts, sales and use tax, withholding, unemployment insurance, and state professional or industry licenses. | Use Kentucky Business One Stop, the Kentucky Secretary of State, and the Department of Revenue. |
| Federal | EINs, federal tax duties, and federal licenses for regulated activities such as alcohol, aviation, firearms, broadcasting, transportation, agriculture, and some environmental activities. | Start with the IRS and the SBA’s federal permit guidance. |
| Private platforms | Marketplace rules for Etsy, Amazon, Shopify, delivery apps, booking sites, payment processors, and landlords. | Check the platform contract, but do not treat it as a government license. |
For a wider state view, see the BLG guide on getting a Kentucky business license. If you are still sorting out terms, the BLG guide to business licenses, LLCs, DBAs, and seller’s permits can help you keep the words straight.
Louisville Metro occupational license tax
The Louisville Metro Code calls the main local system an occupational license tax. Section 110.02 says every natural person and business entity engaged in a business, trade, occupation, profession, or other for-profit activity in Louisville Metro must pay an annual occupational license tax to the Commission. The same section states the Louisville Metro tax rate on wages and net profits and also includes the transit tax. The exact tax treatment can depend on your facts, so use the official code and LMRC guidance, not a guess.
Section 110.04 says business entities required to file a return and all employers must apply before starting business for an occupational license tax reporting number, also called an account number, and must complete the questionnaire prescribed by the Commission. It also says businesses must tell the Commission about changes that make the old information wrong, such as an address change or closing the business.
For many readers, this is the most important local step. Use the LMRC portal and instructions to register, file, pay, update, or close an account. The LMRC Returns and Payments page explains EMINTS payment options and account tools.
Important: Do not assume that forming an LLC with Kentucky clears your Louisville local tax duties. The LLC is a state entity filing. The Louisville occupational license tax account is a local tax filing layer.
What does this mean for me?
If you will earn money from work done in Louisville Metro, run a storefront, work from home, perform services in the county, pay employees for work in Louisville Metro, or use a Louisville address, check with LMRC before you start.
LMRC also has a Compliance Certification page. It says businesses and individuals that need permits, licenses, grants, bids, or other dealings with Louisville Metro Government may need to be in good standing with LMRC.
Kentucky state registrations
Kentucky does not have one statewide business license for every business. But many businesses still need state-level steps. The Kentucky Department of Revenue’s Business Registration page says sole proprietorships and general partnerships should contact the county clerk where the business is located, while other structures should register with the Kentucky Secretary of State and apply for tax accounts at MyTaxes.ky.gov.
If you form an LLC, corporation, limited partnership, or similar entity, start with the Kentucky Secretary of State’s Business Filings online services.
If you sell taxable goods, digital property, or taxable services in Kentucky, check the Kentucky Department of Revenue’s Sales & Use Tax page. Kentucky’s sales and use tax is a state tax, and the Department of Revenue says there are no local sales and use taxes in Kentucky. This is different from Louisville’s local occupational license tax.
If you use a business name that is not your real legal name, Kentucky’s assumed-name law may apply. KRS 365.015 says a business or person using an assumed name must file a certificate of assumed name. For an individual, the certificate is filed with the county clerk where the person maintains the principal place of business. For many entities, the certificate goes to the Secretary of State, and a stamped copy is filed with the proper county clerk. The statute also says an assumed name is effective for five years and may be renewed.
For online sellers, the state and local layers can both matter. A Louisville online seller may need a local occupational tax account, a Kentucky sales and use tax account, and platform paperwork. The BLG guide on online business license rules explains why online does not always mean license-free.
Zoning, permits, inspections, and location rules
Do not leave zoning until the end. Zoning decides whether your business activity fits your address. It can affect home businesses, shops, restaurants, warehouses, studios, outdoor storage, signs, parking, customer visits, noise, and deliveries.
Louisville Metro’s Accela page points users to departments that handle different permit areas, including Construction Review, Codes and Regulations, Public Works, Planning and Design, Special Events, and the Air Pollution Control District. The city’s portal includes tabs for APCD, Building, Enforcement, Licenses, Planning, and Public Works. If your project involves a buildout, change in use, fire safety review, sign, sidewalk, right-of-way work, event, or regulated license, use the official portal and contact the correct department.
The Louisville-Jefferson County Land Development Code is the main zoning rulebook. It includes zoning districts, development standards, form districts, sign regulations, parking and loading, landscaping, and review procedures. Many readers do not need to read the whole code, but you should ask Planning or the portal whether your exact address and use are allowed before signing a lease.
Building and construction permits may be handled by Louisville Metro Construction Review or Codes and Regulations, depending on the project. Do not start construction or a tenant buildout until the city tells you which permit path applies.
Home businesses
A home business can still have local rules. Customer visits, workers coming to the home, deliveries, signs, equipment, storage, food preparation, noise, parking, and neighborhood rules can change the answer. Start with zoning. Then check LMRC. For more plain-English background, see BLG’s home occupation permit guide.
Food, health, and body art businesses
Food businesses need special care. Louisville Metro Public Health and Wellness lists online health permit payments for food service, retail food, mobile home park, hotel or motel, swimming area, tattoo studio, body piercing studio, limited ear piercing studio, waste hauler, and related permit types. Kentucky’s Retail Food Program says restaurant and grocery permits are obtained through the local health department and temporary food vendors must have a permit from the local health department.
Food trucks and mobile food vendors may need more than one approval, such as health, fire, zoning, vendor, parking, commissary, public works, and local tax steps. For general planning, see BLG’s food truck license guide.
Alcohol, signs, special events, and other regulated work
If you sell or serve alcohol, start with Kentucky ABC and Louisville Metro rules. The Kentucky Department of Alcoholic Beverage Control says license applications and renewals are handled online, and paper applications and checks are no longer accepted by the department. Louisville Metro also has local ABC license data and local alcohol-related permit work.
Signs, banners, outdoor seating, sidewalk use, road closures, special events, and right-of-way work can trigger separate local approvals.
Costs you can plan for
This guide does not invent fees. Use this table to plan the kinds of costs to check before you start.
| Possible cost | Why it may apply | Where to confirm |
|---|---|---|
| Louisville occupational license tax | May apply to wages, compensation, and net profits tied to Louisville Metro business activity. | LMRC code, EMINTS, and LMRC instructions. |
| Kentucky entity filing fee | Applies if you form or maintain an LLC, corporation, or other state-filed entity. | Kentucky Secretary of State. |
| Assumed name filing fee | May apply if you use a name different from your legal name. | KRS 365.015, Secretary of State, and Jefferson County Clerk. |
| Sales and use tax account duties | May apply if you sell taxable goods, digital property, or taxable services. | Kentucky Department of Revenue. |
| Building, sign, planning, or right-of-way fees | May apply for construction, tenant finish, signs, sidewalk use, events, or changes in use. | Louisville Metro Business Portal. |
| Health, food, tattoo, body art, or pool permit fees | May apply to food service, retail food, lodging, body art, pools, waste hauling, and related work. | Louisville Metro Public Health and Wellness. |
| Federal permit or license fee | May apply to federally regulated work such as alcohol, aviation, firearms, transportation, or agriculture. | The federal agency listed by SBA or the agency that regulates the activity. |
Practical tip: Budget for review costs before you sign a lease. The cheapest space can become expensive if zoning, buildout, kitchen, fire, parking, sign, or health rules do not work for your business.
Real-world examples
| Business | What to check first | Common extra checks |
|---|---|---|
| Home-based bookkeeper | LMRC occupational tax account and zoning/home business rules. | EIN if needed, Kentucky assumed name if using a trade name, platform or client paperwork. |
| Retail shop in a leased space | Zoning for the address before signing, LMRC account, Kentucky sales and use tax. | Certificate or occupancy questions, tenant buildout permits, signs, fire inspection, state entity filing. |
| Restaurant or bakery | Zoning, health department permit path, building and fire review, LMRC account. | Sales tax, food manager rules, grease trap or plumbing work, alcohol license if serving alcohol, sign permit. |
| Food truck | Health permit, mobile vending or license rules, commissary, fire safety, parking/location limits, LMRC account. | Special events, right-of-way rules, state sales tax, county or city rules outside Louisville. |
| Contractor or trade business | LMRC account, Kentucky or local trade licensing, permits for each job, state tax accounts. | Insurance, workers’ compensation, building permits, work in other Kentucky cities or counties. |
| Online seller from Louisville | LMRC account, Kentucky sales and use tax, business name, home zoning if inventory or visits occur. | Marketplace rules, remote seller duties, shipping, product-specific permits. |
Common mistakes to avoid
- Calling every step a business license. Louisville’s main local step is an occupational license tax account. Other approvals may be permits, inspections, certificates, or regulated licenses.
- Forming an LLC and stopping there. An LLC does not replace local tax, zoning, health, building, or sales tax duties.
- Signing a lease before checking zoning. Ask whether your exact use is allowed at the exact address.
- Missing the county clerk layer for assumed names. Kentucky assumed-name rules can involve the Secretary of State and the county clerk, depending on your structure.
- Using a paid EIN site by mistake. The IRS issues EINs for free through its official site.
- Opening before health or building approval. Food, body art, construction, change-of-use, and fire-safety issues can stop an opening.
- Ignoring work outside Louisville. If you do jobs in another city or county, that other place may have its own local license or occupational tax.
Phone and email scripts
Use these short scripts when you contact an agency. Replace the bracketed words with your facts.
Louisville Metro Revenue Commission script
Hello. I am starting a [business type] in Louisville Metro at [address or general location]. I will be [home-based / storefront / mobile / online / service-based]. Do I need to register for an occupational license tax reporting number before I start? Which returns or account types should I check?
Planning and zoning script
Hello. I want to operate a [business type] at [address]. Customers will [visit / not visit], I will have [signs / deliveries / employees / outdoor storage], and I may [renovate / not renovate]. Is this use allowed at this address, and do I need zoning review before I sign a lease?
Permit portal or Codes and Regulations script
Hello. I am opening a [business type] at [address]. I plan to [build walls / change use / install signs / add equipment / use sidewalk space / host events]. Which Louisville Metro Business Portal application should I use, and should I wait for review before starting work?
Health permit script
Hello. I plan to sell or handle [food / drinks / body art / other health-regulated service] in Louisville. My setup is [restaurant / mobile unit / home-based / temporary event / studio]. Which local health permit or inspection path should I follow before opening?
Have your business name, owner name, address, activity, website, employee plans, lease status, and opening date ready before you call or email.
What to do if this doesn’t work
If an agency page is down, a portal is confusing, or you cannot tell which permit fits, do not guess. Contact the agency through the official contact path.
- If EMINTS does not show the right option, contact LMRC and ask how to register or update your account.
- If the Business Portal does not show your permit type, contact the listed department, such as Planning, Construction Review, Public Works, APCD, or Special Events.
- If a landlord says “you do not need anything,” still verify with the city before you rely on that statement.
- If a private filing company gives a different answer, ask for the official agency page or rule that supports it.
- If your facts are complex, talk with a Kentucky attorney, CPA, insurance professional, licensed design professional, or trade licensing board.
A compact compliance checklist
- Write down your exact business activity and where work will happen.
- Check LMRC occupational license tax registration through EMINTS.
- Ask LMRC whether you need withholding, net profit, or other local tax accounts.
- Check zoning before signing a lease or buying a food truck setup.
- Ask whether you need building, certificate, fire, sign, right-of-way, or special event approval.
- Check Louisville Metro Public Health and Wellness if you handle food, body art, pools, lodging, waste, or other health-regulated work.
- Register your entity with the Kentucky Secretary of State if your structure requires it.
- Set up Kentucky Department of Revenue tax accounts if you sell taxable goods or services or hire workers.
- File an assumed name if you use a business name that is not your legal name.
- Get an EIN from the IRS if you need one.
- Check federal permits if your activity is federally regulated.
- Save copies of applications, approvals, account numbers, returns, permits, and renewal dates.
What to do next
Start with the address and the activity. Those two facts drive most of the answer. If you have not chosen a location yet, ask before signing.
- Open the LMRC e-services page and check the EMINTS registration options.
- Open the Louisville Metro Business Portal and search for your permit category.
- Check Kentucky Business One Stop and the Kentucky Department of Revenue for state accounts.
- Make a renewal calendar for every permit, tax account, trade license, and assumed name.
- Keep all agency replies in one folder so you can prove what you were told.
Official resources
- Louisville Metro Revenue Commission E-Services
- EMINTS tax portal
- Occupational license application rule
- Occupational license tax levy rule
- Louisville Metro Business Portal
- Louisville Accela help page
- Louisville health permit payments
- Kentucky ABC licensing
- Kentucky Secretary of State business filings
- Kentucky Department of Revenue business registration
- Kentucky assumed name statute
- IRS EIN page
- SBA licenses and permits guide
- FinCEN BOI page
About BusinessLicenseGuide.com
BusinessLicenseGuide.com is a plain-English research site for small-business licensing questions. We are not a law firm, CPA firm, filing service, government agency, or permit expediter.
FAQ
Does Louisville have a general business license?
Louisville’s main local requirement is the occupational license tax system handled by the Louisville Metro Revenue Commission. Some businesses also need separate local permits or licenses based on the activity, location, sign, health risk, alcohol sales, construction work, or use of public space.
Who handles the Louisville occupational license tax?
The Louisville Metro Revenue Commission handles the local occupational license tax account, local tax filings, payments, and related compliance questions for Louisville Metro.
Do I need to check zoning before opening in Louisville?
Yes. You should check zoning before signing a lease, opening from home, building out a space, adding signs, storing items outside, allowing customer visits, or changing how a property is used.
Does a Kentucky LLC replace a Louisville tax account?
No. A Kentucky LLC is a state entity filing. It does not replace Louisville Metro occupational license tax registration, zoning review, health permits, building permits, or other local approvals that may apply.
Do online businesses in Louisville need to check local rules?
Yes. An online business run from Louisville may still need to check the Louisville occupational license tax, Kentucky sales and use tax, home occupation or zoning rules, assumed name rules, and platform requirements.
Where do I get an EIN?
Get an EIN directly from the IRS if you need one. The IRS says the online EIN tool is free, so be careful with websites that charge for the same federal number.
Disclaimer
This article is informational only. It is not legal, tax, financial, insurance, employment, safety, zoning, licensing, or professional advice. Rules, fees, forms, links, office names, and policies can change. Confirm important details with the official agency or a qualified professional. BusinessLicenseGuide.com does not guarantee approval, eligibility, compliance, savings, income, speed, or results.
Updates
Last updated: April 29, 2026
Next review: August 29, 2026