Kentucky Association of Counties

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Kentucky Association of Counties


County Champion


Data Brief: 2024 County Occupational Tax Rates

By Kayla Carter Smith, Policy Analyst
County occupational license fees as of Jan. 1, 2024

Occupational license fees are taxes that may be imposed as a percentage of payroll on those working within a county and/or as a percentage of net profits of business activities in the county.

  • As of January 2024, 86 counties levied an occupational license fee on payroll.
  • Rates range from 0.50 percent to 2.25 percent, with a median rate of 1 percent.
  • Excluding Fayette and Jefferson, counties collected a total of $353.5 million in occupational license fees on payroll and net profits in FY 2022, making up 42.7 percent of all tax revenue.

Download the brief here.

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