Office of Occupational License
Net Profit Filing Extensions to Follow IRS Tax-Filing Extension Determination for Disaster Relief Areas:
Businesses required to file a City of Bowling Green Net Profit return with a due date of April 15, 2022 that are located in counties included in Kentucky’s Major Disaster Declaration will have until May 16, 2022 to file the business tax returns and make tax payments.
To clarify reason for filing past the normal filing date, and to avoid late filing fees, please indicate on the front of the net profit return a notation the business was within the disaster relief area.
For more information on the extended deadlines and a current list of eligible localities, please visit: https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses
About Us
The Office of Occupational License is responsible for the registration of businesses; the billing for various occupational fees; and issuance of regulatory licenses. Any person, partnership, corporation or other legal entity is required to register with the City prior to conducting business within the City limits. Fees may vary based on the business activity being conducted. Please refer to City Code of Ordinances Chapter 18 Occupational License Fees and Taxes and Chapter 4 Alcoholic Beverage Control for more information on the guiding principles of this division.
Services
Registrations
Each person engaged in any occupation, trade or profession or other business activity conducted for gain or profit or recognized by the IRS as a non-profit organization in the City or City Annex shall first make application in writing to the Office of Occupational License, on forms provided by the City, before applicant shall be authorized to do business.
Business registrations
A local business is one that either owns a properly zoned business site or has a valid lease of six months or more for such a site within the City limits. In addition, a business that involves regular and routine visits to an established customer base (such as water delivery, mail courier, etc.) may be deemed a local business. For local businesses, there is a one-time registration fee of $50.00 due with the application. A cash bond/deposit of $275.00 may also be required.
- Business Registration Form
- Business Registration Form (Español)
- Notification of Business Change of Address
- Request to Close License Account
- Cash Bond Refund Request
Transient Business Registration
Businesses that do not qualify as a “local business,” will normally fall under the definition of a transient business, contractor, professional services, or peddler. Registration fees for transient forms of business are based on the number of days and the number of employees/representatives that entity will have while engaging in business within the City. Businesses registering as transient are not required to submit the employee withholding fees or annual net profit return.
- Transient Application (Business, Professional Services, Peddler)
- Transient Application (Español)
- Written Permission for Peddlers (from Property Owner)
- Affidavit on Use of Sidewalks and Roadways
Occupational Tax
Every person or business entity engaged in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the City an occupational license tax for the privilege of engaging in such activities within the City. The occupational license tax rate is 1.85%.
- Employee Withholding Tax Return
- Amended Employee Withholding Tax Return
- Net Profit Tax Return*
- Net Profit Tax Return: General Instructions*
- Annual Wage Reconciliation
- Net Profit Extension Request Form
- Net Profit Estimated Payment Form
- Statement of Non-Employee Compensation
- Chapter 18 Occupational License Fees and Taxes
*Net Profit Tax Return: Learn how PPP Loans and COVID-19 Care Grants can affect your filing.
Alcoholic Beverage Control (ABC)
All applicants for alcoholic beverage licenses must complete a comprehensive set of forms for the City and State. The licensing process normally takes five weeks. Applications are obtained and returned to the Office of Occupational License, at 1017 College Street for review and processing. New applicants should call for an appointment [270-393-3000] to discuss the applications.
Other Regulatory Licenses
Licenses required to obtain prior to conducting of business.
- Mobile Food Units & Pushcarts (Policy & Application)
- Entertainment License Application
- Consignment Shop License Application
- Permit Event Fee for Temporary Trade Shows & Special Events
- Tow Truck License Application
Links
Contact Us
Email:
revenue@bgky.org
Mailing Address:
City of Bowling Green, KY
PO Box 1410
Bowling Green, KY 42102-1410
Withholding Tax Lockbox Address:
City of Bowling Green, KY
PO Box 643791
Cincinnati, OH 45264-3791
David Lyne
Occupational License Manager
David.Lyne@bgky.org
Let us know if anything is wrong with this page. However, please don't include any personal or financial information.
