The City of Flemingsburg has adopted the model ordinance for Occupational License Tax effective January 1, 2008. Please click here for a downloadable copy -> Ordinance No. 12-07-01.

Interested in starting a business in Flemingsburg? In order to conduct business within the City limits, all business owners must pay an annual business license fee of $75.00 due in January. New business owners must submit an application for a business license. The fee for new businesses is prorated the first year based on the calendar year remaining. All business owners are subject to a 1% net profits tax due by April 15th of the following year. The business license fee is a minimum payment towards the net profits tax and may be deducted from the amount due. Filing extensions are subject to approval by the City Clerk.

There are also state business filings required. Refer to the following website:

Starting a business in Kentucky -


Business License Application Form

Net Profits Licence Fee Return

Please refer to the following list to determine the figure on "Line 1" of the Net Profits License Fee Return:

Type of Business
Federal Form #
Line # on Form
Profits from individually owned business
Schedule C
Small business, no employees
Schedule C-EZ


Rental Real Estate profit
Schedule E


Partnerships or LLC so operating
Form 1065
Regular Corporation
Form 1120
Sub-S Corporation or LLC so operating
Form 1120S
Farm Income within the City
Schedule F
Farm Rental Income within the City
Form 4835


Employers Payroll Tax Return
Employers must also withhold a 1% occupational license fee from employee wages and submit to the City quarterly on the Employers Payroll Tax Return..

Reconcilation of Payroll Tax Withheld
Employers must file an annual reconcilation of payroll tax withheld. A copy of W-2's or a payroll summary must be included with the reconciliation.

License Notification

Subcontractor Form

Business License Status Change Form

For questions or help with a form, please call (606) 845-5951 or stop by our office at 140 W. Electric Ave. We will be glad to assist you.