Massage Therapy Permit Requirements in Louisville, 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. Louisville Metro Revenue Commission — Occupational License Tax Registration

   Louisville Metro does not issue a general local business license. The Louisville Metro Revenue Commission states that to start a new business "there is no local business license required"; instead a new business must register with the Revenue Commission, the Jefferson County Clerk's Office, and the Commonwealth of Kentucky. Registration with the Revenue Commission opens an occupational license tax account. The tax is on net profits (and on employee wages, withheld quarterly on Form W-1), reported annually on Form OL-3, due the 15th day of the 4th month after the end of the taxpayer's fiscal year. There is no flat annual license fee. The claim's Develop Louisville URL is the wrong agency; the Revenue Commission administers this registration.

   Official government source

   No local business license fee. Occupational license tax of 2.2% (resident rate) or 1.45% (non-resident rate) on net profits and on wages; minimum $25 penalty for filing late·Not published by the Revenue Commission; registration is completed online. The annual OL-3 return is due the 15th day of the 4th month after the fiscal year ends

   No local business license fee. Occupational license tax of 2.2% (resident rate) or 1.45% (non-resident rate) on net profits and on wages; minimum $25 penalty for filing late

   Not published by the Revenue Commission; registration is completed online. The annual OL-3 return is due the 15th day of the 4th month after the fiscal year ends

2. Louisville Metro Zoning Approval and Certificate of Use and Occupancy

   Commercial space used for a massage therapy practice in Louisville requires a Certificate of Use and Occupancy from the Louisville Metro Office of Construction Review, a division of Codes & Regulations, which enforces the Kentucky Building Code adopted by LMCO 150.001. Confirm the space is in a zoning district that permits personal-service uses with the Louisville Metro Office of Planning under the Louisville/Jefferson County Land Development Code — not with the Revenue Commission, which handles occupational license taxes rather than zoning. Massage therapist licensing itself is handled at state level by the Kentucky Board of Licensure for Massage Therapy.

   Official government source

   $75 administrative fee for a Certificate of Use and Occupancy issued without an associated building permit (LMCO 150.096). If build-out is permitted, the building permit fee is $0.15 per square foot for Business occupancy, minimum $75; partial alterations are $50 plus $2.50 per $1,000 of estimated cost, plus plan review of $30 or one-third the permit fee, whichever is higher·Not published by Construction Review; permits are applied for through its online business portal and the certificate issues after final inspection

   $75 administrative fee for a Certificate of Use and Occupancy issued without an associated building permit (LMCO 150.096). If build-out is permitted, the building permit fee is $0.15 per square foot for Business occupancy, minimum $75; partial alterations are $50 plus $2.50 per $1,000 of estimated cost, plus plan review of $30 or one-third the permit fee, whichever is higher

   Not published by Construction Review; permits are applied for through its online business portal and the certificate issues after final inspection

Official Sources

• Kentucky Board of Licensure for Massage Therapy — Massage Therapist License
• Louisville Metro Revenue Commission

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