Electrical Contractor Permit Requirements in Bowling Green, KY

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Kentucky Department of Revenue — Sales and Use Tax Permit (Retailer's or Seller's Permit)

   KRS 139.200 imposes a 6% tax on the gross receipts of all retailers from retail sales of tangible personal property and of digital property, and from the furnishing of the services enumerated in subsection (2). That enumerated list is long and catches many service businesses that assume they are untaxed: landscaping services including lawn care and maintenance, tree trimming, landscape design and installation, and snow plowing or removal (paragraph (g)); janitorial services including residential and commercial cleaning and carpet, upholstery and window cleaning (h); small animal veterinary services (i); pet care services including grooming, boarding, pet sitting and obedience training (j); non-coin-operated laundry and dry cleaning (l); indoor skin tanning (n); non-medical diet and weight reducing (o); extended warranty services (p); photography and photofinishing (q); telemarketing (r); lobbying (t); executive employee recruitment (u); website design and development (v) and website hosting (w); bodyguard services (z); security system monitoring (aa); private investigation (ab); process serving (ac); repossession (ad); personal background checks (ae); parking and valet (af); rental of space for meetings, conventions, weddings, banquets, parties and other short-term social events (ai); social event planning and coordination (aj); leisure, recreational and athletic instructional services (ak); recreational camp tuition (al); personal fitness training (am); massage except when medically necessary (an); cosmetic surgery (ao); body modification including tattooing, piercing, scarification and branding (ap); non-medical laboratory testing (aq); interior decorating and design (ar); household moving (as); specialized design (at); lapidary (au); labor to repair or maintain commercial refrigeration equipment where no property is sold (av); labor to repair or alter apparel, footwear, watches or jewelry where no property is sold (aw); prewritten computer software access services (ax); and data brokering services (ay), the last effective August 1, 2026. KRS 139.240(1) requires every person presently engaged in or desiring to engage in business as a retailer or seller in Kentucky to file a permit application for each place of business, and KRS 139.250 requires the department to issue a separate permit per location, makes it nonassignable, limits it to the person named, and requires it to be conspicuously displayed. There are no local sales and use taxes in Kentucky, so the rate is 6% statewide.

   Official government source

   No fee. Neither KRS 139.240 nor KRS 139.250 prescribes a charge for the retailer's or seller's permit, and the Department of Revenue issues the account at no cost through the Kentucky Business One Stop registration·Not published by the Department of Revenue. KRS 139.240(1) requires the application to be on file before engaging in business as a retailer, and KRS 139.240(4) waives the written signature for electronic registrants, so file through the Kentucky Business One Stop before the first taxable sale

   No fee. Neither KRS 139.240 nor KRS 139.250 prescribes a charge for the retailer's or seller's permit, and the Department of Revenue issues the account at no cost through the Kentucky Business One Stop registration

   Not published by the Department of Revenue. KRS 139.240(1) requires the application to be on file before engaging in business as a retailer, and KRS 139.240(4) waives the written signature for electronic registrants, so file through the Kentucky Business One Stop before the first taxable sale

1. Kentucky DHBC Electrical Division — Electrical Contractor License

   Electrical contractors in Kentucky are licensed by the Department of Housing, Buildings and Construction, which licenses electrical contractors, master electricians and electricians statewide — there is no separate "Board of Electrical Examiners." Under 815 KAR 35:060 an electrical contractor files Form EL-2 with the name and licence number of the master electrician affiliated with the applicant and proof of the insurance required by KRS 227A.060(1)(c). A master electrician or electrician files Form EL-3 with proof of the experience required by KRS 227A.060. All applicants submit a passport-sized colour photograph taken within the past six months. Licences are biennial and expire on the last day of the licensee's birth month; an initial application stays pending up to one year and is then void.

   Official government source

   $400 for a biennial electrical contractor licence, $200 for a biennial master electrician licence and $100 for a biennial electrician licence. Application fees may be prorated for not less than 13 months·Not published by the department; the application remains pending until all requirements are met, up to one year, after which it is void

   $400 for a biennial electrical contractor licence, $200 for a biennial master electrician licence and $100 for a biennial electrician licence. Application fees may be prorated for not less than 13 months

   Not published by the department; the application remains pending until all requirements are met, up to one year, after which it is void

2. City of Bowling Green Finance Department — Business License

   Bowling Green requires all businesses operating within city limits to register with the Office of Occupational License (Finance Department) — a one-time $50 registration fee (a $275 cash bond may also apply), not an annually re-issued license. Businesses must also file and pay an Occupational License Tax of 2% of net profits (increased from 1.85% effective Jan. 1, 2024) via annual Net Profit Tax Returns, plus periodic Employee Withholding Tax Returns if they have employees.

   Official government source

   $50 one-time registration fee; ongoing 2% Occupational License Tax on net profits·Processing time not published by the city

   $50 one-time registration fee; ongoing 2% Occupational License Tax on net profits

   Processing time not published by the city

3. City of Bowling Green Electrical Permit (per project)

   An electrical permit must be obtained from the City of Bowling Green Building Division for each electrical project, and an inspection is required. The permit is issued by Neighborhood and Community Services, 707 E. Main Ave., (270) 393-3615 or (270) 393-3676; electrical inspections are scheduled at (270) 393-3675. The applicant must be licensed by all governing boards in the City of Bowling Green, Warren County and the Commonwealth of Kentucky — the electrical contractor and master electrician licenses themselves are issued by the state Department of Housing, Buildings and Construction, not the city. Commercial permits with a contract over $30,000 require a copy of the contract before the permit is issued.

   Official government source

   Residential/duplex/apartment, existing service: additional wiring $100; change of service or service repair $75; panel change $75. New service: single family, condo or townhouse $200; apartments 100-125 amps $100 per unit; manufactured or mobile home $75; temporary pole $75; service only $75. Commercial: $150 for a contract of $30,000 or less, or $150 plus 1% of the contract amount over $30,000·Not published by the City Building Division

   Residential/duplex/apartment, existing service: additional wiring $100; change of service or service repair $75; panel change $75. New service: single family, condo or townhouse $200; apartments 100-125 amps $100 per unit; manufactured or mobile home $75; temporary pole $75; service only $75. Commercial: $150 for a contract of $30,000 or less, or $150 plus 1% of the contract amount over $30,000

   Not published by the City Building Division

Official Sources

• Kentucky Board of Electrical Examiners — Electrical Contractor License
• City of Bowling Green Finance Department

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