Occupational Tax Administrator

ATTN: BUSINESS OWNERS

EFFECTIVE JULY 1, 2016
THE BUSINESS LICENSE APPLICATION FEE FOR NEW BUSINESSES WILL BE $40.00
 
EFFECTIVE JULY 1, 2016
WHEN FILING YOUR NET PROFITS LICENSE FEE RETURN, BUSINESSES WILL BE SUBJECT TO THE GREATER OF $40.00 OR 1% OF THE NET PROFITS EARNED FROM ACTIVITY WITHIN THE UNINCORPORATED AREA OF FRANKLIN COUNTY.
 
ORDINANCE NO. 4-2016

Occupational Tax Administrator
Laura Chilton
321 West Main Street
Frankfort, KY  40601

Hours:
Monday - Friday
8:00 am - 4:30 pm

(502) 875-8709 Phone
(502) 875-8737 Fax

Email:
lchilton@franklincountyky.com

The Franklin County Occupational Tax Office is the collection agent on behalf of Franklin County Fiscal Court.  The Occupational Tax Office also issues business licenses and collects the transient room tax and insurance premium tax on behalf of Franklin County Government.  All persons/businesses working in the Franklin County area should be licensed through this office.

Occupational License Requirements

Any individual, partnership, corporation, or other legal entity doing business in Franklin County (outside the city limits), is required to open and maintain a county business license. There is a $40.00 initial processing fee (non-refundable).

Each person shall be required to complete a separate questionnaire for each separate business before the commencement of business or in the event of a status change, other than change of address.

License Fees

Occupational License Fee

An Occupational License Fee is imposed on the wages of those employees working in Franklin County at the rate of 1% of all salaries, wages, commissions and other compensation including deferred compensation, earned for work and or services performed in the county.

Net Profit License Fee

An Annual Net Profit License Fee is levied on all persons, fiduciaries, corporations, and associations engaged in the occupation, trade, profession or other business earned for work performed in the county at the rate of 1%.

The Net Profit License Fee is assessed equally on both residents and non-residents performing work in the city.

 

Occupational License Fee

For an employee, the employer must withhold the occupational license fee from any payment made for services performed or work done in the county. The employer is responsible to remit the employee withholdings to the county on a quarterly filing basis.

Net Profit License Fee

Each entity conducting business in Franklin County (outside the city limits) must make an application for an occupational business license before commencement of activity and pay the initial ten ($40.00) minimum license fee. Issuance of the occupational business license requires the licensee to file the annual Net Profit License Fee return for each year or part of year business activity takes place in Franklin County (outside of city limits). The Net Profits License Fee return is due April 15 of each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year.

Request for Net Profit Extension

If an extension is necessary, a written request and copy of State or Federal application for extension must be submitted to the Franklin County Occupational Tax office before the due date of the Net Profits License Fee Return.  If extension is granted, enter dated on Line 14.  Interest remains due from original due date (See Line 13).

Announcements, Informational Resources & Documents

The County occupational tax rate will remain at the 
current rate of 1% for 2015, for both payroll and net 
profits. 

The following forms will be mailed Friday, December 19, 2014:
  • Fourth quarter 2014 payroll returns.  Payment is due on or before January 31, 2015 in order to avoid penalty and interest.
  • Annual Reconciliation for 2014 tax year, due February 28, 2015.
  • Net Profits License Fee Return for businesses operating on a calendar year.  Return and payment is due by April 15, 2015 in order to avoid penalty and interest.

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Kentucky Occupational License Association

Business One-Stop Shop (B.O.S.S.)

Occupational Tax Brochure Printable Version

 Occupational Tax Ordinance

 

Occupational Tax Forms

Electronic Business Application & Payment Portal

Business Application

Home Office Questionnaire

1st - 3rd Quarter Payroll Return

4th Quarter Payroll Return
(includes Annual Reconciliation)

Net Profits License Fee Return Instructions

Prior to: July 1 2016

 Effective: July 1, 2016 

Net Profits License Fee Return

Prior to: July 1, 2016

Effective: July 1, 2016  

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Quarterly Insurance Premium Return Instructions

Quarterly Insurance Premium Tax Return

Request for Net Profit Extension

Application for Refund

Request to Close Account