* On-site residency is required.
* Business operations shall not change the character of the dwelling.
* Any outside storage associated with the home occupation shall be stored in an appropriate accessory structure.
* No more than 25 percent of the home shall be used in connection with the home occupation.
* A maximum of one full-time employee or subcontractor, excluding family members, is permitted,
* No display or advertising, other than small signs as permitted by the ordinance, is permitted on the site.
* Only vehicles used primarily as passenger vehicles shall be permitted in connection with the home occupation.
* The storage, mixing or disposal of dyes, pesticides, lawn chemicals and other toxic or hazardous materials associated with commercial uses is prohibited on the site.
* Residential homes of 6,000 square feet or more and located on a minimum of two acres are subject to two additional conditions: if the home occupation is an office, then 30 percent of the home can be used for that purpose; all off-street parking must be to the side and/or rear of the home on paved surfaces, while on-street parking, where it is permitted, will be calculated at one space for every 300 square feet of floor space associated with the home occupation.
A permit costs $51.50. Sixty-seven new permits were issued during 2001-2005.
Contact: Paula Bary, Danville-Boyle County Planning and Zoning Commission, 238-1235. Office is in the basement of Danville City Hall.
City occupational licenses
Danville, Junction City and Perryville all require anyone who operates a home-based business within their city limits to obtain a city occupational, or business, license.
Anyone who has a home-based business in an unincorporated part of the county and wishes to do business in one or more of the three cities must obtain a business license from the city or cities where he or she wants to do business.
By the same token, anyone who has a business license from the city in which the home-based business is located and wants to do business in one or both of the other two cities in the county must obtain licenses from those cities.
In other words, if your home-based business is located in Danville but you also want to do business in Junction City and Perryville, you will need business licenses from both Junction City and Perryville as well as Danville.
City occupational licenses cost $25 in Danville and Perryville and $50 in Junction City. Danville's occupational license files contain the names of about 3,000 businesses of all kinds, including from 400 to 500 home businesses. In Junction City, some 175 business licenses were issued for business of all kinds in 2005, while the total number of businesses licenses issued in Perryville last year was 30.
Contacts: Danville, Bridgette Milby, 238-1200; Junction City, 854-3900; Perryville, 332-8361. Offices are in the respective city halls.
County net profits tax account
While Boyle County does not require an occupational license, all home-based businesses located in the county, in both incorporated and unincorporated areas, must file an application for a county account number. The account will be set up for filing of local net profits fees and any withholding for employees. This requirement is enforced for all businesses in the county, no matter their size or location.
There is no coost for tax account set-up. Contact: Marcia Pierce, 238-1115. Office is on the first floor of the Boyle County Courthouse.
State sales and tax use number and account
The state requires anyone selling anything for profit to obtain a state sales tax number and set up an account for the desposit of the 6 percent state sales tax on gross receipts on the sale of any products or services by the home-based business.
There is no cost for tax use number issuance and account set-up. Contact: Kentucky Department of Revenue, (502) 564-4581
