Massage Therapy 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 Board of Licensure for Massage Therapy — Massage Therapist License

   Massage therapists in Kentucky are licensed by the Kentucky Board of Licensure for Massage Therapy, (502) 782-8808, under KRS 309.350 to 309.364. An applicant must show completion of at least 600 classroom hours at a board-approved massage therapy program and pass a board-approved examination — the MBLEx or another FSMTB exam, an NCBTMB entry-level exam, an exam from an NCCA-approved certifying agency, an NBCA entry-level exam, or the Ohio or New York state licensing exam. Licences renew biennially, and a licence expired 91 days or more must be reinstated rather than renewed. Non-medical massage services are also subject to Kentucky's 6% sales tax under KRS 139.200(2)(an).

   Official government source

   $200 initial licence and $200 biennial renewal. Late renewal is $225 within 60 days of expiry or $250 from 61 to 90 days; reinstatement adds $100 to $300 depending on how long the licence has lapsed, and no reinstatement is possible after five years. Inactive status is $50 to issue and $50 a year·Not published by the board

   $200 initial licence and $200 biennial renewal. Late renewal is $225 within 60 days of expiry or $250 from 61 to 90 days; reinstatement adds $100 to $300 depending on how long the licence has lapsed, and no reinstatement is possible after five years. Inactive status is $50 to issue and $50 a year

   Not published by the board

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. 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

2. Zoning / Certificate of Occupancy

   A certificate of occupancy from the LFUCG Building Inspection Department is required before a commercial space may be used as a massage therapy practice. Zoning suitability for a personal service use is confirmed by Planning and Preservation and Building Inspection, not by the Revenue Department. If the space is being remodeled or its use changed, a building permit must be obtained first; every applicant must also schedule a life safety inspection with the Fire Inspector. Applications go through the lexingtonky.gov permits portal or the One Stop Shop at 101 E. Vine St.

   Official government source

   LFUCG publishes no certificate of occupancy fee; zoning and construction fee estimates are available through the One Stop portal·Not published by the Building Inspection Department; issuance follows the fire life safety inspection

   LFUCG publishes no certificate of occupancy fee; zoning and construction fee estimates are available through the One Stop portal

   Not published by the Building Inspection Department; issuance follows the fire life safety inspection

Official Sources

• Kentucky Board of Licensure for Massage Therapy — Massage Therapist License
• Lexington-Fayette Urban County Government — Revenue Division

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