Pet Sitting Business 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 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 Animal Services — Boarding Kennel or Cattery License

   LMCO 91.001 defines a boarding kennel or cattery as any establishment where dogs, cats, puppies or kittens are kept for boarding for any part of a 24-hour period, with no carve-out for a private residence; the non-applicability section exempts only non-residents keeping pets 30 days or less, readings that would conflict with state law, and State Fair Board property. LMCO 91.023(A) requires each separate location to be licensed on its own and inspected and brought into compliance with Chapter 91 before the license issues. Overnight boarding at your own home therefore falls inside the definition. Zoning is the harder constraint: Land Development Code 4.4.5.J expressly lists kennels among the prohibited home occupations, and the code's commercial kennel definition covers premises where animals are kept for commercial boarding, so a paid in-home boarding operation cannot run as a home occupation and would need a Conditional Use Permit under LDC 4.2.17. Separately, LMCO 91.040 caps dogs quartered outdoors on residential property at three on half an acre or less and seven on more than half an acre but under two acres, excluding puppies, unless a Class A, B or C kennel license is held; that cap covers outdoor quartering and dogs only.

   Official government source

   Annual boarding kennel or cattery license of $30 for up to 5 runs or cages, $60 for 6 to 25, $90 for 26 to 50, $120 for 51 to 75, $150 for 76 to 100, and $180 for 101 or more, plus a $15 late fee once more than 30 days overdue. A Conditional Use Permit, needed because kennels are a prohibited home occupation, is $1,000 on the Louisville Metro Planning Commission fee schedule·Not published by Animal Services; the license issues only after the location is inspected and meets Chapter 91. All licenses take effect July 1 and are valid one year, renewing on or before July 1

   Annual boarding kennel or cattery license of $30 for up to 5 runs or cages, $60 for 6 to 25, $90 for 26 to 50, $120 for 51 to 75, $150 for 76 to 100, and $180 for 101 or more, plus a $15 late fee once more than 30 days overdue. A Conditional Use Permit, needed because kennels are a prohibited home occupation, is $1,000 on the Louisville Metro Planning Commission fee schedule

   Not published by Animal Services; the license issues only after the location is inspected and meets Chapter 91. All licenses take effect July 1 and are valid one year, renewing on or before July 1

Official Sources

• Louisville Metro Revenue Commission
• Jefferson County Animal Services

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