NKY & Greater Cincinnati
Exact fees, deadlines, office locations, and step-by-step instructions — by city and county. No guessing. No generic state pages.
The NKY/Cincinnati metro straddles two states with fundamentally different approaches to business licensing. Understanding the difference before you start saves hours of confusion.
Kentucky cities don't issue "business licenses" in the traditional sense. Instead, most cities levy an Occupational License Tax (OLT) — a net profit tax on businesses operating within city limits, plus a withholding tax on employee wages earned there. You register your business with the city, pay an initial registration fee (often $0–$75), then file annual net profit returns and remit quarterly withholding.
Each NKY city sets its own rate and has its own finance office. Florence, Covington, Newport, Erlanger, and Florence all have separate filings — if you have employees working in multiple cities, you may owe each one.
Ohio businesses selling taxable goods or services must obtain a Vendor's License from the Ohio Department of Taxation — a one-time $25 fee. This is separate from any local registration. Hamilton County and its suburbs (Blue Ash, Mason, Fairfield, West Chester, etc.) may also require a local business registration or home occupation permit depending on your city.
Ohio also levies a Commercial Activity Tax (CAT) on gross receipts over $150,000/year, filed with the state. Cities like Cincinnati have their own income tax (2.1%) on business net profits.
Each row below links to a full page with office address, hours, exact fee schedule, and filing instructions for that city.
| City | County | Net Profit Tax Rate | Wage Withholding Rate | Registration Fee | Annual Return Due | Detail Page |
|---|---|---|---|---|---|---|
| Florence | Boone | 2.0% | 2.0% | $0 | Apr 15 | View → |
| Covington | Kenton | 2.5% | 2.5% | $50 | Apr 15 | View → |
| Newport | Campbell | 2.2% | 2.2% | $25 | Apr 15 | View → |
| Erlanger | Kenton | 1.5% | 1.5% | $0 | Apr 15 | View → |
| Burlington | Boone | — | — | — | — | No city OLT; Boone Co. only |
| Boone County | Boone | 0.8% | 0.8% | $0 | Apr 15 | View → |
| Kenton County | Kenton | 0.7097% | 0.7097% | $0 | Apr 15 | View → |
| Campbell County | Campbell | 0.9% | 0.9% | $0 | Apr 15 | View → |
| Alexandria | Campbell | 1.0% | 1.0% | $10 | Apr 15 | Coming soon |
| Wilder | Campbell | 1.5% | 1.5% | $0 | Apr 15 | Coming soon |
Phone: (859) 647-5416
Hours: Mon–Fri, 8:00 AM – 4:30 PM
Walk-in: Yes — no appointment required
Online filing: Available via City of Florence portal for renewals
| Registration fee | $0 |
| Net profit tax | 2.0% of net profits |
| Employee withholding | 2.0% of wages earned in Florence |
| Quarterly withholding due | Apr 30, Jul 31, Oct 31, Jan 31 |
| Annual net profit return due | Apr 15 (or 3.5 months after fiscal year end) |
| Minimum tax | None |
Phone: (859) 292-2180
Hours: Mon–Fri, 8:00 AM – 4:30 PM
Walk-in: Yes
Online filing: Available via MUNIRevs platform
| Registration fee | $50 (one-time) |
| Net profit tax | 2.5% of net profits |
| Employee withholding | 2.5% of wages earned in Covington |
| Quarterly withholding due | Apr 30, Jul 31, Oct 31, Jan 31 |
| Annual net profit return due | Apr 15 |
| Minimum tax | $25/year |
Ohio's framework is different: a state-level Vendor's License plus any local registration your city requires. Details vary significantly suburb to suburb.
| City / County | Local Registration Required? | Local Income Tax Rate | Office / Department | Detail Page |
|---|---|---|---|---|
| Cincinnati | Yes — City Zoning & Finance | 2.1% (net profit + wage) | City of Cincinnati Finance Dept | View → |
| Hamilton County | No county-level registration | No county income tax | Ohio Dept of Taxation (state only) | View → |
| Blue Ash | Yes — Home occupation permit if applicable | 1.25% | Blue Ash Finance Dept | Coming soon |
| Mason | Yes — City business registration | 1.0% | Mason Finance Dept | Coming soon |
| Fairfield | Yes — Occupational license | 1.5% | Fairfield Income Tax Div. | Coming soon |
| West Chester Twp | No township income tax | 0% (township) | Ohio Dept of Taxation only | Coming soon |
| Norwood | Yes | 2.0% | Norwood Income Tax Div. | Coming soon |
Phone: (513) 352-3838
Hours: Mon–Fri, 8:00 AM – 4:30 PM
Walk-in: Yes, for registration and questions
Online filing: Available at Cincinnati.gov/finance
| Vendor's License (state) | $25 one-time (Ohio DOR) |
| City net profit tax | 2.1% of net profits attributable to Cincinnati |
| Employee withholding | 2.1% of wages earned in Cincinnati |
| Annual return due | Apr 15 (calendar year filers) |
| Quarterly estimate due | Apr 15, Jun 15, Sep 15, Dec 15 |
| Minimum tax | None |
The process differs by state. Follow the path that matches where your business is located or operates.
Yes, if you earn net profit within a Kentucky city's limits, you owe that city's Occupational License Tax regardless of whether you have a commercial office. Home-based businesses are not exempt. You still register with the city finance department and file an annual net profit return. The city generally won't inspect your home for a home-based business OLT registration — the registration is primarily about the tax obligation, not a physical inspection permit.
Yes. Kentucky's OLT is sourced where the work is actually performed. If your employee spends Monday and Tuesday working at a job site in Covington and Wednesday through Friday in Florence, you owe Covington's withholding on the Cov wages and Florence's withholding on the Florence wages. This is one of the most common compliance mistakes NKY businesses make. Keep a job-site log and allocate accordingly.
Yes — if your employees physically perform work within Cincinnati city limits (even for a day), those wages are subject to Cincinnati's 2.1% withholding. And if your business earns net profit attributable to work done in Cincinnati, you may owe the net profit tax there too. This catches many NKY contractors and service businesses off guard.
In Kentucky, "occupational license" refers to the OLT registration — it's primarily a tax mechanism, not a permission to operate. A "business license" in the traditional sense (granting you the right to operate) may also be required in certain industries (contractors, food service, etc.) at the state level through the appropriate licensing board. The OLT is separate from and in addition to any professional or industry-specific licensing.
You need an Ohio Vendor's License if you sell taxable goods or services in Ohio — that's a state requirement separate from any local registration. Local registration (with your city's income tax division) is required if your city levies a local income tax and you earn income there. Both may apply. A contractor building a house in Cincinnati, for example, may need the Vendor's License (for material sales), register with Cincinnati's income tax division (for net profits), and obtain any required trade-specific licenses — three separate things.
It depends on the city. Covington uses the MUNIRevs platform. Florence has online filing available for renewals. Newport and Erlanger may require paper forms for initial registration but offer online payment options. Each city's finance department can confirm what's available. Links to each city's specific portal are on the individual city pages.
Kentucky cities can assess back taxes plus interest and penalties. The statute of limitations is generally open if no return was filed. Most cities are willing to work out payment arrangements for businesses that come forward voluntarily — but the longer you wait, the larger the liability. If you have significant back years, consult a CPA familiar with Kentucky local tax before approaching the city.
Select your city below for the full guide — office address, hours, exact fee schedule, and filing instructions.