The City of St. Matthews has established by ordinance that business licenses are required for all businesses or corporations located in the City of St. Matthews and/or businesses coming into the city to conduct work. Any person conducting business in the city must have a business license. An initial business license application includes a flat filing fee, with subsequent renewal fees based on gross receipts.
However, occupations such as physicians, dentists, attorneys, real estate brokers and agents, insurance agents, debt collectors and loan companies working in the City of St. Matthews are eligible to apply for a professional license using a flat fee structure, if operating as sole proprietors. For more information about professional licenses click here.
Each separate business location must apply for their individual licensing. The filing fee for a first year of business or part thereof is $25.00. Subsequent renewal fees are based on gross receipts. Each business location in the City of St. Matthews is to report gross receipts from that location and payment made accordingly. Note that receipts from the sale of alcoholic beverages are not to be computed in the gross receipts.
The St. Matthews Gross Receipts Business License Tax Application is to be completed and payment due on April 30th of each year, and will be considered delinquent on May 1st. This is applicable to both calendar year and fiscal year end filings.
The St. Matthews City Council has approved a discount of 50 percent for all payments on business license gross receipts tax paid by April 30th, of each year. Payments received on or after May 1st are subject to full amount due.
Specifications for a Business License
GENERAL: Business licenses are required for all businesses located in the City of St. Matthews and/or businesses coming into the City to conduct work. Each separate location is to apply for their individual licensing. Each business location in the City of St. Matthews is to report gross receipts from that location. Receipts from the sale of alcoholic beverages are not to be computed in gross receipts.
Your business license will be issued under the provisions of the City of St. Matthews code chapter 110. You are cautioned that the license does not permit operation of a business in violation of other municipal code sections. Your business location will be checked by zoning and, if necessary, fire department officials. If you have any doubt that your business location conforms with the requirements of the municipal code, administered by these department, you are urged to contact these departments for further information before filing the application for a business license. License fees are non-refundable.
The St. Matthews Business License Department is to be notified immediately if your business moves from the city, has a change of ownership, name change or change of address.
FILING: When an application is submitted, it is required to be signed, dated, and the applicable fees paid. Payments will not be processed without an application, and no application will be processed without proper payment.
FORMS: All business forms can be obtained at the city administrative office, or can be accessed using the form links provided on this website.
PAYMENTS: The filing fee for the first year of business is $25.00 and is not subject to the 50 percent discount. Subsequent renewal fees are based on the gross receipts.
We cannot accept credit card payments at this time. Please submit payment by check, made payable to the City of St. Matthews. Payment, along with the applicable form, can be made in person at St. Matthews City Hall, 3940 Grandview Avenue, third floor, during regular business hours, or can be submitted by mail to:
City of St. Matthews
Business License Department,
P.O. Box 7097
Louisville, Kentucky 40257-0097
DATE DUE: The St. Matthews Gross Receipts Business License Application is to be completed and payment submitted by April 30 of each year in order to renew a business license. Payment must be received by April 30 to receive the 50% discount.
PENALTY & INTEREST: A penalty of 10% of the tax due will apply if payment is made on or after May 1 of each year. Additionally, interest is charged at the rate of 1.5% per month or part thereof.
TAX ALERT: The City of St. Matthews has an Occupational Employee Withholding Tax and Real Estate Tax, in addition to the Business License Gross Receipts Tax.
QUESTIONS: Please contact the St. Matthews Business License Department, during regular business hours by telephoning (502) 899-2515.