Kerry County Council says it will consider legal action where commercial rates continue to remain unpaid.
A report from the National Oversight and Audit Commission shows the percentage of commercial rates paid in Kerry last year was 82.5%, which is lower than the national average.
In recent years, the percentage paying commercial rates has continued to improve, up from 77% in 2014.
Kerry County Council says collection staff continue to work through payment plans with all debtors, and it emphasises the need for customers to fully engage with its staff.
However, where no reasonable means are taken to pay outstanding debts, the council says it’ll take appropriate court or other recovery measures.