Occupational License Administration

Missy Fugate, License Administrator
melissa.fugate@perrycountyky.gov
481 Main Street, 2nd Floor
Phone: (606) 436-0803
Fax: (606) ​​436-0804

Fitz Steele
481 Main Street, 2nd Floor
Phone: (606) 436-0803
Fax: (606) 436-0804

David Noe
david.noe@perrycountyky.gov
481 Main Street, 2nd Floor
Phone: (606) 436-0803
Fax: (606) 436-0804


Do you need occupational license​ forms?

Perry County Occupational Tax Office Blank Federal Employee Registration Form.doc
Net Profit License Fee Return.pdf
Perry County Application for Business License.pdf
Reconciliation of License Fee Withheld.pdf
Monthly License Fee Return.pdf
​Quarterly License Fee Return.pdf

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Read the Ordinance

Occupational License Tax Ordinance.pdf​

Every person or business entity in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the county an occupational license tax for the privilege of engaging in such activities within the county. The occupational license tax shall be measured by 1% of: a) all wages and compensation paid or payable in the county for work done or services performed or rendered in the county by every resident and nonresident who is an employee; b) the net profit from business conducted in the county by a resident or nonresident business entity.​​​​

Please note: Perry County is a dual/stacked county meaning “if you work in Hazard City limits you have to pay both Perry County and Hazard City.” ​​