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Filing changes to your county occupational tax rates

Changes must be filed with the Secretary of State within 30 days

When a county in Kentucky modifies their occupational license tax or imposes a new tax, they must submit a copy of the ordinance, any forms and accompanying instructions to the Secretary of State within 30 days of adoption or amendment, per KRS 67.766.

Counties may submit a hard copy of these materials or email digital copies to Michael.wilson@ky.gov. Each document should be emailed as a separate attachment.

Ordinances, forms and other documents for all jurisdictions can be found on the Secretary of State’s website: https://web.sos.ky.gov/occupationaltax/


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