Tattoo / Piercing Permits & Licenses in Louisville, KY

All KY LLCs must file regardless of business type.

Required for out-of-state LLCs to operate in KY. Annual report separate (see below).

Requires bloodborne pathogen training (8 hours initial, 2 hours annual), CPR/First Aid certification, and submission of photo ID, training certificates, and facility inspection approval. Individual practitioner license required to perform tattoos.

Requires bloodborne pathogen training (8 hours initial, 2 hours annual), CPR/First Aid certification, and submission of photo ID, training certificates, and facility inspection approval. Individual practitioner license required to perform piercings.

Requires pre-operational plan review ($50 fee), facility inspection approval, and listing of certified artists/piercers. Must comply with 902 KAR 45:065 standards.

Required in each county where business operates if using DBA. Published in legal newspaper.

Apply via Kentucky Taxpayer Portal (KTP). Tattoo/piercing procedures exempt per 103 KAR 27:130, but retail sales (jewelry, aftercare products) require registration.

All businesses selling taxable goods or services in Kentucky must register for a sales tax permit. Tattoo and piercing services are generally exempt from sales tax in Kentucky as they are considered non-durable services. However, sale of tangible personal property (e.g., aftercare products, jewelry, clothing) is subject to sales tax and requires registration. Registration is free.

Required if the business has employees. Employers must withhold state income tax from employee wages. Registration is done through the Kentucky Department of Revenue's online system. Applies to all business types with employees.

All employers with one or more employees must register with the Kentucky Office of Unemployment Insurance. New employers are assigned a standard experience rating; initial tax rate is 2.7%. Rate may change annually based on claims history.

All LLCs in Kentucky are subject to the Limited Liability Entity Tax (LLET), which is an annual tax based on net capital used in Kentucky. The minimum tax is $175. Due each year by June 30, regardless of income. This is not a franchise tax in the traditional sense but functions similarly. First payment due the year after formation.

Local business privilege taxes vary by municipality. For example, Louisville Metro imposes a business tax based on gross receipts. Other cities like Lexington-Fayette Urban County Government may have similar requirements. Business owners must check with local government. Registration required within 30 days of commencing operations.

Required for all LLCs, regardless of employees. Used for federal tax reporting. Must be obtained before state tax registrations. Free to apply online via IRS website.

Employers must file Form 941 (Kentucky Withholding Tax Return) monthly or quarterly, depending on tax liability. Due by the 20th of the following month for monthly filers. High-volume employers may be required to deposit electronically via EFT.

If the business sells taxable items (not services), it must file sales tax returns. Due dates depend on assigned filing frequency. Most filers submit monthly or quarterly. Filed via Kentucky Department of Revenue's online portal.

Annual filing and payment of the Limited Liability Entity Tax (LLET) is required for all LLCs in Kentucky. Due by June 30 each year. First payment due the year after formation. Failure to pay may result in administrative dissolution.

Federal requirements: Form 941 (quarterly federal tax return) and Form 940 (Federal Unemployment Tax Act - FUTA). FUTA rate is 6% on first $7,000 of each employee's wages, but eligible for 5.4% credit if state unemployment tax is paid timely.

Required for all businesses; tattoo/piercing classified under personal services

Verify zoning district allows "body art services" per Louisville Metro Zoning Code § 21.10

Requires plan review ($150), artist certification, and 3-compartment sink per Metro Health Code

Required for sinks, sterilization areas per Louisville Construction Code

Comply with Sign Regulations Ordinance Chapter 111

Requires extinguishers, exits, sterilization compliance with NFPA 1

Check specific county fiscal court; not uniform. Tattoo shops often need health dept plan review

Mandatory for all employers with one or more employees in Kentucky, including LLCs. Sole proprietors without employees are exempt but may elect coverage. Tattoo and piercing studios typically classified under NAICS 621399 (Other Personal Care Services).

Not mandated by Kentucky state law for all businesses or specifically for tattoo/piercing studios. However, strongly recommended due to risk of client injury, infection claims, or property damage. May be required by local zoning or lease agreements.

Not legally required in Kentucky for tattoo or piercing businesses. However, highly recommended to cover claims of negligence, improper technique, or allergic reactions. No state mandate exists.

A $10,000 surety bond is required for each body art establishment as part of the licensing process under 902 KAR 20:025. Bond must be issued by a surety company licensed in Kentucky and filed with the local health department. Required to ensure compliance with sanitation and operational standards.

Required under Kentucky law (KRS 304.20-020) for any vehicle used for business purposes. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies only if business owns or regularly operates vehicles.

Not legally required in Kentucky. However, if business sells topical products (e.g., aftercare creams), it assumes manufacturer/distributor liability. Recommended but not mandated. General liability may not fully cover product claims.

Not applicable to standard tattoo/piercing studios. Only relevant if business holds an alcohol license from the Kentucky ABC. Most tattoo studios do not serve alcohol; if they do, liquor liability insurance is strongly advised but not explicitly mandated by statute.

Pursuant to 902 KAR 20:025, all body art establishments must obtain a license from the local health department. Requirement includes submission of a $10,000 surety bond, proof of bloodborne pathogens training, and compliance with infection control standards. License must be renewed annually.

While not legally required for a single-member LLC with no employees, most tattoo/piercing studios obtain an EIN to open a business bank account or hire staff. This is a prerequisite for federal tax compliance.

Single-member LLCs are disregarded entities and report income on Schedule C (Form 1040). Multi-member LLCs file Form 1065. All owners pay self-employment tax on net earnings. Applies to all LLCs, but critical for service-based businesses like tattoo/piercing studios with high cash flow.

Tattoo and piercing artists are at high risk for bloodborne pathogen exposure. Employers must implement an Exposure Control Plan, provide annual training, hepatitis B vaccination, PPE (gloves, masks), and proper sharps disposal. Specific to body art industries due to frequent exposure to blood.

All commercial facilities open to the public, including tattoo and piercing studios, must comply with ADA accessibility standards (e.g., accessible entrances, restrooms, counters). Applies regardless of number of employees or revenue. Specific to service businesses with walk-in clients.

Combines building, fire, zoning approvals

Required for all commercial alarms per Metro Ordinance 92.362

Tattoo/piercing under "miscellaneous services

Per KRS 211.760 local enforcement; requires bloodborne pathogen training

Life safety code compliance required

Most tattoo/piercing studios do not use mercury devices, but if they do (e.g., in lighting or legacy equipment), spent bulbs or devices must be managed as universal waste. Not typically applicable unless fluorescent lighting is used. Not specific to tattooing, but relevant if hazardous materials are present.

FDA regulates tattoo inks (as cosmetics) and tattoo needles (as medical devices). Inks must not be adulterated or misbranded. Needles must meet sterility and labeling requirements. Studios must only use FDA-compliant inks and sterile, single-use needles. Specific to tattoo/piercing businesses.

FTC enforces against deceptive advertising (e.g., false claims about ink safety, healing times, or artist credentials). Applies to all businesses but particularly relevant for body art studios using social media and online reviews. Must disclose material connections (e.g., paid influencers).

All U.S. employers must complete Form I-9 to verify identity and work authorization. Applies to tattoo/piercing studios with employees. Independent contractors not required, but misclassification risks penalties.

FLSA requires minimum wage ($7.25/hour federal) and overtime (1.5x regular rate for hours over 40/week). Tattoo artists paid hourly or salary must meet FLSA standards. Tip credits do not apply to tattoo services. Independent contractor arrangements must meet strict DOL criteria.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small tattoo studios (under 50 employees) are exempt. Specific to larger studios expanding in size.

All Kentucky LLCs must file an annual report with the Secretary of State by June 30. The report confirms business information such as principal address, registered agent, and management structure. This applies to all LLCs, including tattoo and piercing studios.

While Kentucky does not issue a universal state-level business license, most cities and counties require a local business license. Tattoo and piercing studios must obtain and renew this license annually. Check with the local city or county clerk for exact deadlines and fees.

Tattoo and piercing studios are considered body art establishments and require a permit from the local health department under Kentucky Retail Food and Body Art Regulations. Permits must be renewed annually. Inspections are required for approval. Example: Louisville Metro requires annual renewal and inspection under 902 KAR 2:110.

Kentucky does not require periodic renewal of the sales tax license (also known as a Resale Certificate). Once registered, the license remains active unless canceled. However, businesses must file regular sales tax returns. Tattoo services are subject to Kentucky sales tax under KRS 139.500.

Tattoo and piercing services are taxable in Kentucky. Businesses must file sales tax returns either monthly or quarterly based on volume. The Department assigns filing frequency. Returns are filed electronically via the Kentucky Tax Portal.

LLCs with employees must file Form 941 quarterly (due Jan 31, Apr 30, Jul 31, Oct 31). Form 940 (Federal Unemployment Tax) is due annually by January 31. Form 1099-NEC for contractors is due by January 31. These are federal requirements applicable to all businesses with payroll.

Employers must withhold Kentucky income tax from employee wages and file Form 941 (state equivalent) either monthly or quarterly. Frequency is determined by the Department of Revenue. Registration is required via the Kentucky Tax Portal.

Tattoo studios with 10 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries), Form 301 (Incident Report), and post Form 300A annually. Studios with fewer than 10 employees are exempt unless specifically requested by OSHA. Applies to all industries.

All tattoo and piercing artists must receive annual bloodborne pathogens training under OSHA’s Bloodborne Pathogens Standard (29 CFR 1910.1030). Training includes exposure control plans, PPE, and sharps safety. Records must be kept for at least 3 years.

Kentucky does not issue a statewide body art license, but local health departments require individual practitioners to register or be licensed. For example, Louisville Metro requires body art practitioners to complete a training course and renew registration annually. Training includes infection control and sterilization procedures under 902 KAR 2:110.

Local health departments conduct annual or biannual inspections of tattoo and piercing studios to ensure compliance with sanitation, sterilization, and recordkeeping standards under 902 KAR 2:110. Inspections cover autoclave monitoring, sharps disposal, and client records.

All commercial businesses, including tattoo studios, must pass annual fire safety inspections. Requirements include smoke detectors, fire extinguishers, and exit signage. The Kentucky State Fire Commission oversees local enforcement under KRS 227.200–227.990.

Employers must display federal and state labor law posters, including Minimum Wage, OSHA Worker Rights, EEO, and Kentucky Workers’ Compensation. Posters must be visible to employees. Available for free from DOL and Kentucky Labor Cabinet websites.

Kentucky localities require tattoo and piercing studios to visibly display their business license and body art establishment permit. For example, Louisville Metro requires permits to be posted near the entrance or reception area.

Under 902 KAR 2:110, Section 9, body art establishments must maintain client records for at least four years. Records must include client name, address, date of service, type of service, and consent form. Records must be available for inspection by health officials.

A multi-member LLC taxed as a partnership files Form 1065 by March 15. A single-member LLC with employees files Schedule C with Form 1040 by April 15. Due dates may shift slightly each year. Estimated tax payments may be required quarterly.

Kentucky imposes a franchise tax on corporations and LLCs taxed as corporations. The tax is based on net capital with a minimum of $175. Due May 15 each year. Most LLCs taxed as pass-through entities are not subject to this tax.

Self-employed individuals and LLC owners must make estimated tax payments quarterly if they expect to owe $1,000 or more in federal taxes. Payments cover income and self-employment tax.

Kentucky requires estimated income tax payments if a taxpayer expects to owe $500 or more. Due on the same schedule as federal estimates. Paid via Kentucky Tax Portal.