Please use the table below to access information and forms for licenses and fees for the city of Dayton, Ky. Please contact the City of Dayton Clerk’s Office at 859-491-1600 or clerksoffice@daytonky.com with any additional questions.
| License / Fee Type | License / Fee Description | Due Date | Link to Form | Additional Forms or Information | Additional Forms or Information | Dayton Legislation (most recent amendments will be listed first) | Additional Dayton Legislation | Additional Dayton Legislation |
|---|---|---|---|---|---|---|---|---|
| Business / Occupational License | First year fee is $60 if license is acquired before the start of business; the fee is $120 if business begins without a license. Additionally, a stop work order can be placed on anyone doing business without a Dayton Business / Occupational License. All subsequent years require a renewal of the Business / Occupational License, and the fee is based on the gross receipts for the previous year and must be accompanied by tax forms verifying the previous year's gross receipts. PLEASE NOTE: Any business with a license in the previous year MUST provide tax documents to reconcile the previous year, even if a new business / occupational license is not acquired. | Before the start of work, and/or April 15 for renewal. Reconciliations are due April 15, even if no business / occupational license is needed. Business / Occupational License Extensions are due by April 15th, with the final form and payment due October 15th with penalties and interest. | Business / Occupational License Renewal Form | First Time Business / Occupational Form | Business / Occupational License Extension Form | Ordinance 2023-3 | Dayton Legislation | |
| Rental Business / Occupational License | This license and fee is due before a rental business begins. This applies to both short and long-term rental businesses, but not commercial rental. First year fee is $100, and subsequent years are based on the gross rental receipts for the previous year. | Before the start of rental business, and/or April 15 for renewals. | Rental Occupational / Business License Form | Dayton Legislation | ||||
| Rental Inspection License | The Rental Inspection License is required before the start of rental business. The Rental Inspection License is $40 per unit. | Before the start of rental business, and/or April 15 for renewals. | Rental Inspection Form | 2023-13 | 2022-20 | Dayton Legislation | ||
| Payroll Tax | Payroll tax is due from any business with employees working in the City of Dayton. This tax is 2.5% of wages paid to employees working in Dayton, KY. A reconciliation is due from every business that had payroll in the City of Dayton annually. | Payroll tax is due quarterly. January - March is due April 30 April - June is due July 31 July - September is due October 31 October - December is due January 31 Reconciliations are due February 28th with Federal W-2 and W-3, Transmittal of Wage and Tax Statements, or a Detailed Employee Listing with the Required Equivalent Information | Payroll Tax Form | Payroll Reconciliation Form | 2022-11 | Dayton Legislation | ||
| Alcoholic Beverage License | Any business selling and/or serving alcohol in the City of Dayton must have both a Kentucky ABC license and a Dayton ABC license. License fees vary based on the type of alcohol being served and other factors. | ABC Licenses are due before the business begins serving and/or selling alcohol, and renewals are due every year by November 30. | ABC License Form | 2023-15 | Dayton Legislation |