Licensing and tax requirements for businesses operating in the City of Paris.
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Occupational License
Every individual and business entity engaged in business, resident or nonresident, in the city is required to obtain an annual occupational license of $75.00 prior to commencing operations. This covers landlords, real estate agents, food trucks, beauticians, and independent contractors. The fee may be credited toward line 11 on the city net profit license fee return.
General Contractors
Contractors must provide the City Clerk with a list including sub-contractor names, mailing addresses, and contract work types.
Payroll Tax
Every employer is required to deduct and withhold a payroll tax of 1.5% of all wages paid to employees for work performed within city limits. Quarterly payments are due, with an annual reconciliation filed at the end of each calendar year.
Net Profit
Businesses must submit federal income tax returns with all supporting documents. The tax is calculated at 1.5% of profit earnings within the city. The net profit license fee is due April 15th. The minimum fee is $75.00 or taxes owed, whichever is greater. The occupational license fee may be credited against this amount.
Extensions
The city may grant an individual or business entity an extension of not more than six (6) months, unless a longer extension has been granted by the Internal Revenue Service. An extension form must be submitted along with payment of estimated tax due when extension is filed. For all taxes unpaid at the time the extension is filed penalty and interest will be applied. A fraction of a month will be counted as an entire month. Penalty minimum is $25.00 or 5% per month not to exceed 25%. Interest is 1% per month. The extension return is due the 15th day of the 10th month.
Applications & Permits
- Alcohol Beverage Control (ABC) License Application Packet (PDF)
- Business License Application — Annual License, 2025 (PDF)
- Medical Cannabis Special License Application (PDF)
- Fireworks Sales and Display Permit Application (PDF)
- Golf Cart Permit Application — July 1, 2025 (PDF)
- Itinerant Merchant 3-Day Vendor Permit Application — 2025 (PDF)
- Peddler and Solicitor Permit Application (PDF)
- Special Event Guidelines and Permit Application — effective January 1, 2025 (PDF)
- Special Event Step-by-Step Process — effective January 1, 2025 (PDF)
Tax Forms
- Individual License Tax Return, Form OLF-6 (PDF)
- Net Profit Form (PDF)
- Net Profit Extension Request (PDF)
- Quarterly Payroll Tax Remittance Form (PDF)
- Reconciliation of License Fee, Form OLF-2A (PDF)
- Transient Room Tax Quarterly Return (PDF)
- Open Records Request Form (PDF)
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Contact
City of Paris
525 High Street, Paris, KY 40361
Phone: 859-987-2110
Monday to Friday, 8:00 AM to 4:30 PM