Smiths Grove, Kentucky
Wednesday, April 01, 2020

Permits/ Licenses & Tax Rate


Permits/ Licenses


The City of Smiths Grove Property Tax info, Occupational License Tax info and the Warren County Building permit information follows:



Property Tax Rate   

Ordinance 19-005 -Real Property Taxes for 2019 (.114) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017 and 2018

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

Ordinance 19-004 -Property Tax Rate- Motor Vehicles & Watercraft for 2019-2020 (.20) per One Hundred Dollars assessed valuation dollars for years 2017 and 2018 




OCCUPATIONAL LICENSE- ORDINANCE 2018-002   Effective June 2018 - Dec 2019


All persons conducting business within the City of Smiths Grove city limits are required to hold an Occupational License. Also, persons wanting to establish a new business must obtain an Occupational License at the City Hall, 146 S. Main Street, Smiths Grove, KY  42171 or call for information at (270) 563-4014. 

Through December 2019, business owners pay:


A flat fee of $50 on gross profit, within the City of Smiths Grove, of $3,000 or more per year (July 1 - June 30 fiscal year)

A flat fee of $25 on gross profit, within the City of Smiths Grove, of less than $3,000  per year (July 1- June 30 fiscal year)             




 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.  


Building Permits


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) ?



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.