Pursuant to City Ordinances all persons doing business within the defined city limits of the City of Elkton, Kentucky must apply for a Business License prior to doing business in the city.   To view the entire City of Elkton Business License Tax Ordinance, CLICK HERE. 

For a new business that has never done business in the city limits of Elkton before, an Application for New Business License must be submitted. 

            Application for New Business License (PDF)
 

Annually, each business must file a Business License Tax Return.  The license fee is equal to 0.1% (.001) of gross receipts from services rendered or work done in the city. The return is due on May 15^th of every year and is based on gross receipts for the calendar or fiscal year ending in the previous year.

The Business License Tax Return must be filed every year until a Request to Close Business License Account form is filed with the City. This form certifies that all operation of business in the City has ceased. However, closing the account shall in no way relieve the business from any business license fees due to the city currently, or in the future, from being paid.  When a business is closed, a Business License Tax Return based on gross receipts earned for work done in the year the business closed must be filed with the Request to Close Business License Account.

Pursuant to City Ordinances there is also a license fee equal to 1.5% of all gross salaries, wages, commissions and other compensations earned for work done or services performed in the city by every employee, officer or agent of the business.