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