Smiths Grove, Kentucky
Thursday, December 01, 2022

Occupational License-Permit & Property Tax Info


Property Tax Rate   

Ordinance 2022-005-Real Property Taxes for 2022 (.114) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017, 2018, 2019, 2020, 2021, 2022

Tangible Personal Property Tax Rate for 2022 (.1313) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017,2018, 2019, 2020, 2021,2022

Ordinance 2021-006 -Property Tax Rate- Motor Vehicles & Watercraft for 2022-2023 (.20) per One Hundred Dollars assessed valuation dollars.  Same rate for years 2017, 2018,2019, 2020, 2021, 2022

The City of Smiths Grove Occupational License Tax info







   Effective January 1, 2020- Ordinance 19-003 ordains a new percentage based Occupational License Tax structure, with the repeal of Ordinance 2018-002.  A full copy of the Ordinance 2019-003 can be accessed by clicking the link below.  The City of Smiths Grove Business Application must be completed for every business doing business within the City of Smiths Grove.  The reporting forms can be accessed by clicking the link that pertains to your type of business; those with employees and those without employees.  Please call City Hall at 270-563-4014 with questions or if you want the Ordinance or forms emailed to your business.  



Click here for copy of Ordinance 2019-003  Effective 1-1-2020 and forward


Click here for Occupational License Tax - Introduction  


Click here for Occupational City Business Application  


 Click here for Reconciliation YR End  Employers Qtrly Payroll Withholding Tax

 (All Qtrly Payroll Occup License businesses must submit a summary of the 4 Qtrs of 2021 by employee ID to reconcile with the total of each quarterly payment submitted in 2021)


Click here for City of Smiths Grove Annual Business License - businesses with no employee payroll or no employees within the City.  This is an annual license July 1 to June 30, yearly.


Click here for City of Smiths Grove Occupational Quarterly Payroll License Tax - businesses with employee payroll


Click here for City of Smiths Grove Annual Net Profit Tax form- ALL Businesses

 (This is 1% of Net Profit on the year 2021, due by April 15, 2022)




Building Permits - (Smiths Grove does not require, but WARREN COUNTY does)


Why do I need a Building Permit?

The City of Smiths Grove and the State of Kentucky requires it. Kentucky Building Code (KBC) requires local governments (city or county) to establish local building departments.


Warren County issues all building permits for the City of Smiths Grove.  Their facilities are located at 1141 State Street, Bowling Green, KY.  Phone 270-843-5360. All building inspections are also handled through the same office.


How much are the Building Permits (please click on the below link to access the Warren County site for info) ?




City of Smiths Grove Yard Sale Permits


Why do you need a Yard Sale Permit?

So the city can control Yard sales and prevent a person from having perpetual yard sales.



What is the cost of a Yard Sale Permit?

There is no cost just a requirement to fill out a form at City Hall, 146 S. Main Street, Smiths Grove, KY


Violation of terms of the yard Sale Permit or failure to obtain a Yard Sale Permit will subject person having a Yard Sale to citation for violation of city ordinance.