Who is required to pay Occupational Taxes in Bourbon County? Since the Occupational Tax was enacted on June 10, 2024, every person, association, corporation, or other business entity engaging in an occupation, business, trade, or profession is required to file and pay occupational license tax with the Bourbon County Fiscal Court. Business activity includes but is not limited to rental property, sole proprietorships, partnerships, and corporations. In short, if you conduct any