New Business Registration

New Business Registration

The following information is provided as an overview of registration requirements for individuals or companies who will have business activity within Jessamine County. You will be able to access the questionnaire for business registration from this page. If you are looking for information regarding another local tax subject, please click here and return to the Occupational Tax Office homepage.

Corporations, partnerships, sole proprietors, estates and trusts, or other business entities engaged in a business with activity in Jessamine County/City of Nicholasville and/or sufficient business nexus in Jessamine County/City of Nicholasville are required to register with our office.

Please note: Rental income from property located in Jessamine County and/or the City of Nicholasville is subject to net profit tax.

The registration process consists of completing and submitting a questionnaire for registration for a tax account number. There is no fee associated with registration.

Registration should take place before earning income or business activity begins.

No. Jessamine County nor the City of Nicholasville issue a business license. However, we will issue a Certificate of Registration upon request.

Yes, there may be other requirements that should be met before beginning business activity:

For businesses located in the County (outside the incorporated limits of any city) or the City of Wilmore, you must contact the Jessamine County/City of Wilmore Joint Planning Commission, 121 South Main Street, Nicholasville, KY 40356; 859-885-6415 to ensure your compliance with any applicable regulations before beginning operation of any business activity or home occupational use.

For businesses located within the city limits of Nicholasville, you may be required to have a Certificate of Occupancy before beginning operation of business activity. If you do not have this Certificate, contact the Nicholasville Planning Commission, 517 North Main Street, Nicholasville, KY 40356; 859-885-9385.

Your business will be required to file an annual net profit license fee return which is due April 15th for the preceding calendar year or within 105 days of the fiscal year end. If your company pays payroll for employees working in Jessamine County, a payroll withholding rate of 1% will apply. If you have employees working within the city limits of Nicholasville, the city withholding rate of 1.5% is also applicable and is collected by the City of Nicholasville. We will forward your registration to the city tax office on your behalf. If your business activities include income from short-term rental property located in the unincorporated areas of Jessamine County, you will be required to report and pay transient room tax. Please see Transient Room Tax for the county’s filing requirements. If your short-term rental property is in the City of Nicholasville, transient room tax will be remitted to the City of Nicholasville. You should contact them directly for further information about their filing requirements. If your short-term rental property is in the City of Wilmore, transient room tax will be remitted to the City of Wilmore. You should contact them directly for further information about their filing requirements. If you represent an insurance company that needs to remit insurance premium tax, click here for more information.
Department Supervision and Contacts
Location
  • 105 Court Row Nicholasville, KY 40356
Office Hours
  • Monday - Friday 8AM to 4PM
Downloads
  • Transient Room Tax Form

  • STR info

  • Registration Questionnaire

  • Payroll Withholding Form

  • Payroll Reconciliation Form

  • New Bus Reg Info

  • Net Profit Return

  • Net Profit Instructions

  • Net Profit Extension Request Form