Electrical Contractor Permit Requirements in Lexington, 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 Department of Housing, Buildings and Construction — Electrical Contractor License

   Electrical contractors in Kentucky must hold an electrical contractor license issued by the Electrical Division of the Department of Housing, Buildings and Construction under KRS Chapter 227A and 815 KAR 35:060 (application form EL-2). There is no Kentucky Board of Electrical Examiners. A licensed master electrician must be associated with the contracting business, and applicants must pass the state examination with a score of at least 70 percent.

   Official government source

   $400 for a biennial electrical contractor license ($400 renewal); master electrician $200 and electrician $100, each biennial. Late renewal fee $50·Not published by the Electrical Division; licenses run two years and renew by the last day of the licensee's birth month

   $400 for a biennial electrical contractor license ($400 renewal); master electrician $200 and electrician $100, each biennial. Late renewal fee $50

   Not published by the Electrical Division; licenses run two years and renew by the last day of the licensee's birth month

2. Lexington-Fayette Urban County Government — Division of Revenue — Occupational License

   Every business entity operating in Fayette County must apply for and obtain an initial occupational license from the LFUCG Revenue Department before starting business. The occupational license fee is a flat 2.25% of an individual's compensation and a business's net profits — there is no fee tier by business type — reported on an annual Net Profits License Fee Return. Employers file an Employer's Return of License Fee Withheld quarterly, or monthly when quarterly withholding exceeds $300, plus an annual Reconciliation of License Fee Withheld.

   Official government source

   $100 initial license fee and a $100 annual minimum license fee, plus the 2.25% occupational license fee on net profits and payroll·Not published by the LFUCG Revenue Department; the license must be obtained before starting business

   $100 initial license fee and a $100 annual minimum license fee, plus the 2.25% occupational license fee on net profits and payroll

   Not published by the LFUCG Revenue Department; the license must be obtained before starting business

3. Lexington-Fayette Urban County Government — Electrical Permit (per project)

   Electrical permits are required for all electrical work in Fayette County and are issued by the LFUCG Division of Building Inspection, applied for at lexingtonky.gov/permits. An electrical contractor may pull a permit only if it holds a Master Electrician license or employs one, and it must also hold an LFUCG business license. Homeowners may pull permits for property they own and currently live in, but not for vacant property, rental property, duplexes or mobile homes. All electrical work must be inspected; inspections are obtained through the Commonwealth Inspections Bureau at (859) 263-7800, which sets its own inspection fees. The electrical contractor, master electrician and electrician licenses themselves are issued by the state Department of Housing, Buildings and Construction in Frankfort, (502) 573-2002.

   Official government source

   $10 per electrical permit. Inspection fees are set separately by the Commonwealth Inspections Bureau·Not published by the Division of Building Inspection

   $10 per electrical permit. Inspection fees are set separately by the Commonwealth Inspections Bureau

   Not published by the Division of Building Inspection

Official Sources

• Kentucky Board of Electrical Examiners — Electrical Contractor License
• Lexington-Fayette Urban County Government — Revenue Division

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