Northern Kentucky Business License: Covington and Kenton County $50 per City or $225 Countywide, Florence $40 to $10,000, Campbell Flat $75, Newport 0.35% of Gross Receipts

If you plan to operate a business in Northern Kentucky, the first thing to understand is that there is no single regional license. Boone, Kenton and Campbell counties each run their own system, and the cities inside them set their own rules. Kentucky has 120 counties and about 420 cities, so the local layer matters as much as the state filing. This guide covers the steps, fees and deadlines for the most common Northern Kentucky jurisdictions, along with the office you need to contact for each one.

Kentucky Has No Statewide General Business License

Kentucky does not issue a general business license that applies to every company. Registering an entity with the Secretary of State or filing an assumed name is a filing, not a license. Licensing in Kentucky happens by agency or trade, such as the Department of Housing, Buildings and Construction for electricians, plumbers and HVAC work, plus city and county licenses. There is no statewide general contractor license. For most Northern Kentucky businesses, the local license is the piece that gets missed.

What You Need Before You Start

• Your legal business name, your mailing address, and the physical address where you will work. Local fees follow the physical location, so confirm it sits inside city limits.
• Your entity filing. An LLC files Articles of Organization (Form KLC) with a $40 filing fee. A corporation files Articles of Incorporation (Form PAI) with a $50 filing fee.
• A federal Employer Identification Number (EIN).
• Estimates for the current year: net profit, gross receipts and payroll. Covington, Florence and Newport all base their fees on one of these figures.
• Employee records showing where each person works, since payroll-based taxes can apply by work location.
• A payment method. Card and check policies differ by office, so confirm before you go in person.

Step 1: Identify Your City and County

Start by looking up your street address. Your city determines which local tax or license applies, and your county determines the countywide rules. Hebron is unincorporated, so it falls under county rules rather than a city tax. If you work in several cities, note every one of them now, because the countywide option in Step 3 depends on that count.

Step 2: Register Your Entity and Tax Accounts

File new formations through the Kentucky One Stop Business Portal. Standard processing is usually the same day received, but it can take up to three business days. Online filings are effective on the date and time they are filed. The Secretary of State publishes no expedited tier or expedited fee, so online filing is the fastest route. You can check existing names in the Secretary of State business search.

Every entity must keep a Kentucky registered office, which must be a street address (a post office box is not accepted), and a registered agent. Changing either costs $10.

Kentucky has no franchise tax, but LLCs and corporations owe the Limited Liability Entity Tax (LLET), with a $175 minimum if Kentucky gross receipts or gross profits are $3 million or less. Register your tax account with the Kentucky Department of Revenue using Form 10A100 through MyTaxes.ky.gov. If you sell taxable goods or services, the state sales tax rate is 6%, and you can register for a sales tax permit online. Kentucky has no local sales tax, but the tax reaches about 50 services.

Step 3: Covington and Kenton County

Kenton County Business Services licenses Kenton County and 16 cities, including Covington and Erlanger. Hebron is unincorporated. Your fee depends on how many cities you work in:

• $50 per city (the 2024 fee, so confirm the current amount)
• $0 for the county itself
• $225 countywide for firms working in more than four cities, such as delivery businesses

The math favors countywide at five cities. Four cities cost $200 at $50 each, while five cities cost $250, so the $225 countywide fee becomes the cheaper choice. A countywide license cannot be bought in arrears, so it has to be in place when you start working in that volume. Adding a city later costs $50 for each one.

You can apply online, in person, or with KC Form 1. Renewals are filed on the annual return ACC1, which is due on the 15th day of the fourth month after the year ends. For a calendar-year business, that is April 15.

Covington has its own tax layer. You may register with the city or with Kenton County, but Covington collects its own taxes: 2.5% of net profit (minimum $100, maximum $80,000) and 2.45% on payroll up to the FICA cap, according to the 2026 Kenton County guide. The handout lists the maximum without saying whether it caps the tax or the profit base, so ask the City of Covington which one applies.

Step 4: Florence and Boone County

Florence calculates its license on gross receipts, with a minimum of $40 and a maximum of $10,000 on the 2026 renewal form. That renewal form also serves as the license, so you file it and pay in one step. Confirm the current form and due date directly with the City of Florence. This guide does not list a separate Boone County fee, so ask the county whether anything additional applies to your business.

Step 5: Campbell County and Newport

The Secretary of State directory lists a flat $75 county fee for Campbell County. If you have employees who work in Campbell County, county payroll fees and the applicable city rate also apply. Those rates vary, so check Campbell County's current table before you calculate your costs.

Newport collects its own tax at 0.35% of gross receipts, with a minimum of $75 and a maximum of $33,100 for the 2025-26 license year. Because the figure is adjusted each year for inflation, check the City of Newport's current handout before you file.

Jurisdiction	Who Collects	Basis	Figures as Published	Confirm With
Covington	City of Covington (or Kenton County registration)	Net profit and payroll	2.5% of net profit (minimum $100, maximum $80,000); 2.45% payroll	City of Covington
Kenton County and 16 cities	Kenton County Business Services	Per-city or countywide fee	$50 per city (2024); $0 county; $225 countywide for more than four cities	Kenton County Business Services
Florence	City of Florence	Gross receipts	Minimum $40, maximum $10,000 (2026 renewal form)	City of Florence
Campbell County	Campbell County	Flat county fee	$75 (Secretary of State directory); payroll fees apply	Campbell County
Newport	City of Newport	0.35% of gross receipts	Minimum $75, maximum $33,100 (2025-26)	City of Newport

Step 6: Calendar Your Renewals

• Annual report: $15, due June 30 every year. The filing window opens January 1, and domestic entities that miss June 30 are administratively dissolved. File through the Secretary of State annual report system.
• Kenton County ACC1: due April 15 for calendar-year businesses.
• Florence, Newport, Campbell and Covington: each office sets its own renewal and payment schedule, so check the due date for each one you owe.

Tips for Getting It Right

• Map your work locations before you file. Delivery routes, job sites and service areas often cross city lines, and each city may require its own license.
• If you cross more than four Kenton County cities, price the $225 countywide option against your per-city total.
• Keep payroll records by work location. Campbell and Covington both depend on where employees work.
• The Kentucky Small Business Development Center can review your situation at no cost, and the SBA Kentucky district page lists regional resources.

Common Mistakes to Avoid

• Assuming one license covers all three counties. Boone, Kenton and Campbell each run their own systems.
• Using a post office box as your registered office. Kentucky requires a street address.
• Missing the June 30 annual report. The $15 fee is small, but the consequence of missing the deadline is administrative dissolution.
• Waiting to buy a countywide license. It cannot be purchased in arrears, so buy it before the volume begins.
• Trusting old fee figures. Newport's rate is indexed yearly, and the Kenton $50 figure is a 2024 fee. Confirm current amounts before you pay.

What to Expect

Your Secretary of State filing will typically be processed the same day it is received, though it can take up to three business days. Local licenses usually take longer because each office has its own processing schedule and may ask follow-up questions about gross receipts, net profit or payroll. Plan for the local step to take the most attention, and keep copies of every filing and receipt. These timelines are typical rather than guaranteed, so confirm the current processing time with the office you are using.

Disclaimer

This article is informational only and is not legal or tax advice. Fees, rates and deadlines change, and several figures here come from prior-year handouts. Confirm current amounts with each agency or city office before you file or pay. For complex situations, such as multi-city payroll, a mixed ownership structure or a question about your tax liability, consult a qualified Kentucky attorney or CPA.