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CARROLL COUNTY OCCUPATIONAL LICENSE FEE


Carroll County has an Occupational License Fee Ordinance (occupational tax) for all businesses and employees in Carroll County:

Carroll County Ordinance #90-021 requires that "all persons engaged in any trade, occupation or profession, within Carroll County, when employed by another, shall pay a license fee measured by and equal to one percent (1%) of gross receipts paid for such service, with a maximum annual license fee for each person to be $50,000. Provided, however, that such person shall be entitled to an annual exemption of $5000 of said receipts before the application of the license fee". Ordinance #90-021 also requires that "all persons engaged in any trade, occupation or profession, within Carroll County, for themselves, for profit or gain, shall pay a license fee measured by and equal to one percent (1%) of the net profits realized from such activity, with a maximum annual license fee for such person to be $50,000. Provided, however, that such person shall be entitled to an annual exemption of $5000 of said net profit before the application of the license fee".

For more information, or to obtain a complete copy of Carroll County Ordinance #90-021, please contact the Carroll County Occupational Tax Administrator, listed in right column of this page.


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Carroll County
Occupational Tax Administrator
Traci Courtney
440 Main Street
Second Floor Courthouse
Carrollton, KY 41008
(502) 732-7003
Email: cctax@bellsouth.net

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