Nail Salon 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 Board of Cosmetology — Nail Technician License (per technician)

   Each nail technician must hold a Kentucky nail technician licence from the Kentucky Board of Cosmetology, whose website is kbc.ky.gov — cosmetology.ky.gov is not the board's site. Under KRS 317A.050 the applicant must complete 450 hours of training, be at least 18, hold a high school diploma or equivalent, and pass both a written and a practical examination. The licence, or a licence verification, must be in hand before providing any services. Fees are paid online by card only.

   Official government source

   $50 initial licence, $85 examination fee (initial or retake), and $100 biennial renewal. Out-of-state endorsement is $100 and a duplicate licence is $25. Licences expire July 31 of each even-numbered year, and a lapsed licence accrues annual renewal fees for each lapsed year plus a $50 restoration fee·Not published by the board; a licence verification issued through the portal lets the technician work before the physical licence arrives

   $50 initial licence, $85 examination fee (initial or retake), and $100 biennial renewal. Out-of-state endorsement is $100 and a duplicate licence is $25. Licences expire July 31 of each even-numbered year, and a lapsed licence accrues annual renewal fees for each lapsed year plus a $50 restoration fee

   Not published by the board; a licence verification issued through the portal lets the technician work before the physical licence arrives

2. 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 Board of Cosmetology — Nail Salon / Establishment License

   Nail salons in Kentucky must hold an establishment license from the Kentucky Board of Cosmetology, which regulates nail technology alongside cosmetology and esthetics (there is no Board of Hairdressers and Cosmetologists). The salon must meet the board's facility requirements and pass an inspection before the license is issued, and each nail technician must hold an individual license. Establishment licenses renew biennially.

   Official government source

   $100 initial establishment license, $200 biennial renewal, $100 restoration if it lapses; individual nail technician license $50 initial and $100 biennial renewal, plus an $85 examination fee·Not published by the Kentucky Board of Cosmetology; the license follows the facility inspection

   $100 initial establishment license, $200 biennial renewal, $100 restoration if it lapses; individual nail technician license $50 initial and $100 biennial renewal, plus an $85 examination fee

   Not published by the Kentucky Board of Cosmetology; the license follows the facility inspection

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

Official Sources

• Kentucky Board of Hairdressers and Cosmetologists — Cosmetology Salon License
• City of Bowling Green Finance Department

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