Occupational Licensing

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Welcome to the Boone County Occupational Tax Office!  We are responsible for the collection of the Boone County Ordinance Tax # 07-27, Boone County Mental Health/Intellectual Disability/Aging Tax # 07-26 and the Boone County School Board Tax.  Occupational tax is levied on salaries, wages, commissions and other compensation of individuals for activities performed or rendered in Boone County and on the Net Profits of all businesses conducting activity in our jurisdiction.   The mission of the Occupational License Tax Office is to fairly and equitably apply the tax code in the administration of the occupational tax laws of Boone County, Kentucky.