Food Truck Permits & Licenses in Lexington, KY

Required for all LLCs formed in Kentucky. Annual report required separately (see below).

Applies to all active LLCs. Late filing incurs $25 penalty.

Must register in each county where business is conducted. Renew every 5 years for $15.

Required for all mobile food units. Involves plan review, HACCP plan, and on-site inspection. Local health departments issue under state regs.

Required if food truck engages in canning, bottling, or other processing beyond simple cooking/serving.

Food trucks selling tobacco/vaping products need this. Not core for food service.

Required for all businesses selling tangible goods (food for on-premises consumption is taxable). File Form 51A107-LRD.

All food trucks selling prepared food must collect and remit Kentucky sales tax at the state rate of 6%. Local jurisdictions may impose additional local sales taxes. Registration is done through the Kentucky Department of Revenue's online portal: https://apps.revenue.ky.gov/Portal/

Mandatory for any LLC with employees. Employers must withhold state income tax from employee wages and remit it to the Kentucky Department of Revenue. Registration is completed via the same portal as sales tax: https://apps.revenue.ky.gov/Portal/

Employers must register with Kentucky's Unemployment Insurance program. Paid solely by employer (not deducted from employee wages). Administered by Kentucky Career Center. Registration: https://kycareercenter.ky.gov/employer/Pages/employer-tax-id.aspx

All LLCs in Kentucky must pay the Limited Liability Entity Tax (LLET) annually. This is not based on net income but on gross receipts apportioned to Kentucky. Filed using Form 720310. Replaced the previous 'franchise tax' effective January 1, 2019.

Kentucky does not impose a corporate income tax on LLCs. Instead, income passes through to owners who report it on their individual KY-736 forms. However, the LLC must file Form 730 (Pass-Through Entity Tax Return) if it has Kentucky-source income. Due date aligns with federal deadlines.

Most cities and counties in Kentucky require a local business license or privilege tax for food trucks. Examples: Louisville Metro requires a Business License; Lexington-Fayette Urban County Government requires a Business Tax Certificate. Contact local clerk’s office for exact requirements. List of local contacts: https://lslbc.ky.gov/Contact/Pages/Contact.aspx

Food trucks are required to collect 6% Kentucky state sales tax on all prepared food and non-alcoholic beverages. Filing frequency (monthly or quarterly) is determined by the Department of Revenue based on expected sales volume. Local option taxes may apply in certain areas (e.g., Louisville imposes an additional 1%).

While not a tax per se, this permit is a mandatory regulatory cost for food trucks. Required by local health departments in all Kentucky jurisdictions. Must be renewed annually. Example: Louisville Metro charges $263 for mobile food vendor permit. This ensures compliance with food safety regulations and indirectly supports public health tax-funded services.

Required for all businesses including food trucks; fee based on projected gross receipts

Requires commissary agreement, HACCP plan, and inspections; per Louisville Metro Code of Ordinances Sec. 91.099

Required for Type I/II hood systems per IFC; inspection verifies extinguishers and suppression systems

Food trucks allowed as special use in certain districts; parking >25ft from intersections required

Per LFUCG Code Sec. 13-92; requires $1M liability insurance; no operation within 100ft of restaurants

Requires 3-compartment sink, handwash station, commissary; plan review $100 extra

NFPA 58 propane compliance; suppression systems required for frying/grilling

Prohibited in certain downtown districts; 4-hour max per spot per LFUCG Sec. 12-389

Not required by Kentucky law for food trucks. This type of insurance covers negligence in services, such as misrepresentation or failure to deliver. Not relevant to standard food truck operations unless offering consulting or catering planning services. Considered optional and not mandated.

While not required for all single-member LLCs with no employees, obtaining an EIN is strongly recommended for banking and liability protection. Food trucks structured as LLCs typically obtain one for operational ease.

Requires designated commissary; no vending within 150ft of brick/mortar restaurants

KRS 219.081 compliance; fire inspection also required locally

Mandatory for all employers with one or more employees in Kentucky, including part-time and full-time. Sole proprietors without employees are exempt but may elect coverage. Food truck operators who hire staff must comply. Enforced under KRS 342.365 and KRS 342.700.

Kentucky law requires all motor vehicles operated on public roads to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $10,000 for property damage (KRS 304.20-020). Personal auto policies do not cover commercial use. A commercial auto policy is required for food trucks. Enforced by the Kentucky Department of Insurance and Kentucky State Police.

Not mandated by Kentucky state law for food trucks, but strongly recommended and often required by local jurisdictions, event permits, or private property agreements. The Kentucky Cabinet for Health and Family Services notes in food truck guidelines that operators should carry liability insurance as a best practice. Not a legal mandate, but de facto operational necessity.

Some Kentucky cities (e.g., Louisville) require a surety bond as part of the mobile food vendor permit process. For example, Louisville requires a $1,000 bond to ensure compliance with health and safety regulations. The bond is filed with the local health department. Not a statewide requirement, but common in urban areas. Check with local health department for specific bond requirements.

Kentucky does not legally require product liability insurance for food trucks. However, it is a component of general liability coverage and strongly recommended due to risks of foodborne illness or allergic reactions. Not a legal mandate, but a critical risk management tool.

Mandatory for any food truck holding a liquor license in Kentucky. The ABC requires proof of liquor liability insurance (also called dram shop insurance) as part of the licensing process. Coverage typically starts at $250,000–$1 million. Required under 416 KAR 5:010. Enforced by the Kentucky ABC.

Self-employed individuals (including LLC members) must make quarterly estimated tax payments using Form 1040-ES. Deadlines vary slightly if January 15 falls on a weekend.

EIN is required for tax reporting. Once issued, no renewal is needed, but business must file appropriate employment tax returns if employees are hired.

Employers must withhold Kentucky income tax from employee wages and file Form 71A102. Registration is one-time; filings are ongoing. Electronic filing required.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare withholding. Form 944 may apply for very small employers.

Employers with 11 or more employees must maintain OSHA Form 300 (Injury and Illness Log) and post Form 300A (Summary) from February 1 to April 30 each year. Food trucks are generally exempt if under threshold, but must post if over.

Employers must display federal posters including the Minimum Wage Poster (FLSA), OSHA Safety Poster, and EEOC Notice. Required in a conspicuous location accessible to employees.

Kentucky requires display of state labor law posters, including minimum wage, child labor, and workers’ compensation notices. Available from the Kentucky Labor Cabinet website.

Food trucks must obtain and renew a Mobile Food Establishment permit from the local health department. Renewal typically includes inspection. Fees and deadlines vary by county. Example: Jefferson County requires renewal by January 31.

Kentucky local health departments conduct routine and complaint-based inspections of mobile food units. Frequency may increase based on risk level or past violations. Based on KY Food Code (912 KAR 2:110).

Most food trucks are under 55,000 lbs and thus exempt. However, larger custom-built trucks or trailers may meet this threshold. Form 2290 must be filed annually.

Food trucks are considered "food facilities" under the FDA Food Safety Modernization Act (FSMA). Registration must be renewed every two years between October 1 and December 31 of even-numbered years. Initial registration is immediate upon starting operations.

Requires maintaining a safe work environment, providing training on hazards (e.g., burns, slips, electrical), posting OSHA workplace poster (Form 2203), and recording work-related injuries (Form 300) if applicable. Most food truck owners without employees may not need full compliance, but hiring even one employee triggers requirements.

Food trucks are considered "public accommodations" under Title III of the ADA. Must provide equal access to goods and services. This includes communicating with customers with disabilities (e.g., visual, hearing), allowing service animals, and modifying policies when necessary. Physical accessibility is not required for temporary structures like food trucks unless they are in a fixed location with barriers.

FTC enforces truth-in-advertising laws. Food trucks must ensure all claims (e.g., "organic," "locally sourced," "gluten-free") are truthful and substantiated. Menu labeling must not mislead consumers. Applies to all public-facing communications, including social media and signage.

All employers in the U.S. must verify identity and work authorization for every employee using Form I-9. E-Verify is voluntary unless required by state law or federal contract. Food trucks with employees must retain I-9 forms for 3 years after hire or 1 year after employment ends, whichever is later.

Requires payment of federal minimum wage ($7.25/hour), overtime pay (1.5x regular rate for hours over 40/week), and accurate recordkeeping. Applies to food truck employees even if the business earns under $500,000 annually, as food service is covered under "enterprise coverage.

Food trucks must comply with EPA emissions standards for the engine and chassis, based on the model year and vehicle class. Compliance is typically ensured at time of vehicle manufacture or import. Modifications that bypass emissions controls (e.g., tampering with exhaust) are prohibited.

A radio station license is required for certain business radios. However, many food trucks use FRS (Family Radio Service) walkie-talkies, which do not require a license. License required only for higher-power radios on business bands. Apply via FCC’s ULS system.

Requires inspection of cooking equipment, food safety plan, and approved handwashing facilities. Must be renewed yearly.

Prepared food is taxable. Must file returns quarterly or annually.

Required in most Kentucky municipalities regardless of size or employee count.

ANSI-accredited certification accepted. Often required alongside KDPH permit.

All Kentucky LLCs must file an annual report with the Secretary of State. The report confirms business information such as principal address, registered agent, and management structure. Failure to file can lead to loss of good standing or dissolution.

Most cities and counties in Kentucky (e.g., Louisville, Lexington) require a local business license. Food trucks must renew annually. Check with the local clerk’s office for exact deadlines and fees.

Some cities (e.g., Lexington, Louisville) require annual fire safety inspections for food trucks, especially those with propane or deep fryers. Inspection ensures compliance with fire code and extinguisher requirements.

All vehicles, including food trucks, must be registered annually with the KY Transportation Cabinet. Renewal can be done online or in person.

Businesses must keep invoices, sales records, and tax returns for at least 4 years. Records must be available for audit upon request.

IRS recommends keeping business tax records for at least 3 years from filing date. Employment tax records should be kept for at least 4 years. Food trucks with employees should retain payroll records accordingly.

All employers with one or more employees must carry workers’ compensation insurance. Coverage must be continuous. Self-insurance is not permitted for small businesses.

Employers must file Form 940 annually to report FUTA tax. Payment due if tax exceeds $500; otherwise can be paid with return.

Employers must file quarterly wage reports and pay unemployment tax on first $14,000 of each employee’s wages. Registration required via Kentucky Career Center Employer Portal.

Food trucks must register for a Sales and Use Tax account (Form 10A100). No annual renewal, but the license remains active as long as the business files returns. Failure to file returns may lead to deactivation.

Food trucks must file returns (Form 51A101) based on assigned frequency. Most new businesses start as monthly filers. Returns must be filed electronically via the Kentucky Online Gateway (KOG).

LLC owners must make estimated tax payments on business income. Payments are due quarterly. Form 740-ES used for submission.