Nail Salon 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 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 / Salon Establishment License

   Nail salons in Kentucky must hold a salon establishment licence from the Kentucky Board of Cosmetology and pass an opening inspection before the licence is issued. The board is the Kentucky Board of Cosmetology under KRS Chapter 317A — there is no "Board of Hairdressers and Cosmetologists." A new salon applies through the board's online portal and must submit a completed Plumbing Affidavit and plumbing inspection (all shampoo bowls must be plumbed to the Kentucky State Plumbing Code), the names and licence numbers of every employee and booth renter, government photo ID for the owner and manager, a manager who holds an active professional licence with the board, and proof of purchase of the city or county business licence. A salon in a residence needs a planning and zoning document and a separate outside entrance used only for business.

   Official government source

   $100 initial salon licence and $200 biennial renewal (a location change is $100 and a manager change $50). All licences expire July 31 of each even-numbered year regardless of issue date, and all fees are paid online by card — the board stopped accepting physical payments on July 1, 2023·The application must be submitted at least five business days before the requested opening date; the regional inspector then schedules the opening inspection, and the salon may not advertise as licensed or open until the final inspection is complete and the licence is issued

   $100 initial salon licence and $200 biennial renewal (a location change is $100 and a manager change $50). All licences expire July 31 of each even-numbered year regardless of issue date, and all fees are paid online by card — the board stopped accepting physical payments on July 1, 2023

   The application must be submitted at least five business days before the requested opening date; the regional inspector then schedules the opening inspection, and the salon may not advertise as licensed or open until the final inspection is complete and the licence is issued

2. 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

Official Sources

• Kentucky Board of Hairdressers and Cosmetologists — Cosmetology Salon License
• Louisville Metro Revenue Commission

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