Frequently asked questions
Department Grouping: Administration
Department Grouping: Police
The Frankfort Police Department is located at 300 West Second Street in the Public Safety Facility. Please go to the Administration Office lobby window during the business hours of 8:00 am to 4:30 pm. You may call in advance to see if the report has been completed at (502) 875-8523.
If you choose to pick up your report without utilizing the online reporting system:
The Frankfort Police Department is located at 300 West Second Street in the Public Safety Facility. Use the main Second St. entrance and go to the Administration Office lobby window during the business hours of 8:00 am to 4:30 pm. You may call in advance to see if the report has been completed at (502) 875-8523.
Department Grouping: Finance
The City of Frankfort does accept credit and debit cards to pay any taxes or fees assessed by the city. There is a nominal fee of $.85 to use a debit card and 2.5% charge to use a credit card.
The City does not have a formal bid list. Vendors/suppliers desiring to do business with the City may provide information about services/products for informational purchases to the Purchasing Department and may receive a request for bid on future procurement transactions.
Occupational License Fee
An Occupational License Fee is imposed on the wages of those employees working within the city limits at the rate of 1.75% of all salaries, wages, commissions and other compensation including deferred compensation, earned for work and or services performed in the city.
Net Profit License Fee
An Annual Net Profit License Fee is levied on all persons, fiduciaries, corporations, and associations engaged in the occupation, trade, profession or other business earned for work performed within the city. The rate is equal to the greater of 1.75% of the net profit or $35.00.
Any corporation, association, individual, fiduciary, or other entity which receives income from real estate rentals with annual gross receipts in excess of $100,000 is presumed to be in the rental business, and is subject to the greater of 1.75% of the net profit or $35.00.
The Net Profit License Fee is assessed equally on both residents and non-residents performing work in the city.
PAYMENT OF LICENSE FEES
Occupational License Fee
For an employee, the employer must withhold the occupational license fee from any payment made for services performed or work done in the city. The employer is responsible to remit the employee withholdings to the city on a quarterly filing basis.
Net Profit License Fee
Each entity conducting business inside the city, not classified as an employee, must make an application for an occupational business license before commencement of activity and pay the initial thirty-five ($35.00) minimum license fee. Issuance of the occupation business license requires the licensee to file the annual Net Profit License Fee return for each year or part of year business activity takes place in Frankfort. The Net Profit License Fee return is due 105 days after the close of the organization's established federal tax year. Failure to file the Net Profit License Fee return results in the automatic revocation of the Occupation Business License.
Beginning January 1st, 2013
1. The Occupational (Payroll withholding) tax rate will increase from 1.75% to 1.95%
(Beginning with the 1st quarter of 2013 all occupational tax withholdings will be subject to the 1.95% tax rate)
2. The Net Profit tax rate will increase from 1.75% to 1.95%. Also, the minimum fee on the Net Profit Return will increase from $35.00 to $60.00
(Net Profit Returns with a “Due Date” after 1/1/13 will be subject to the 1.95% tax rate and the $60.00 minimum fee)
3. The $25.00 Itinerant Contractor Regulatory License will be discontinued.
(In an effort to simplify filing requirements, the City of Frankfort has decided to discontinue the Itinerant Contractor Regulatory License Fee Return. Out of town contractors will now be responsible to file only the Net Profit License Fee Returns and the Occupational Tax Returns, providing they have employees)
The fee for a liquor license is based on the type of liquor license. For the exact fee, please contact the Business License Administrator at City Hall (502-352-2081). However, before getting a City Liquor License, you must contact the Kentucky Office of Alcohol Beverage Control (ABC) Board.
Their contact information is:
Office of Alcoholic Beverage Control
1003 Twilight Trail
Frankfort, KY 40601
Phone: (502) 564-4850
Fax: (502) 564-1442
Contractors or Businesses who's primary location is within the city/county limits and doing work in the city - $35
Contractors or Businesses who's primary location is outside the city/county limits and doing work in the city - $60
Payments should be sent to:
City of Frankfort, Tax Collector
315 W Second St
PO Box 697
Frankfort, KY 40602
Checks should be made out to the City of Frankfort, Tax Collector.