The Laurel County Occupational Tax has a license fee of 1% of gross payroll and 1% on Net Profits. The license fee is based on where the work is performed, not where you live. We collect the Occupational Tax for both Laurel County and the City of London.

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LCOT has a license fee of 1% of gross payroll and 1% on Net Profits on all work performed in Laurel County, Kentucky.

View our library of common PDF forms required by LCOT. All forms now have fillable fields for your convenience.

Do you have questions about the Laurel County Occupational Tax? We are here to help.