City / County Employee %
Adairville license fees and 1.50%
quarterly and annual returns to:
Director of Finance
270-539-6731
Alexandria license fees and 1.5% up to
quarterly returns to: FICA limit
City Treasurer
859-292-3884
Allen County license fees and 1.00%
quarterly returns to:
County Treasurer
270-237-9155
Ashland license fees and quarterly 1.50%
and annual returns to:
Occupational Tax Clerk
606-327-2013
Auburn license fees and quarterly 1.50%
and annual returns to:
Director of Finance
270-542-4149
Augusta license fees and quarterly 1.00% up to max
and annual returns to: of $400
City Clerk / Treasurer
606-756-2183
Ballard County 1.00%
license fees and quarterly returns:
County Treasurer
270-335-5176
Bardstown license fees and .5% of wages between
quarterly returns required $15,000 and $75,000
CFO
502-348-5947
Bath County license fees and 1.50%
quarterly returns required
County Treasurer
606-674-3129
Beattyville license fees and 1.00%
quarterly returns required
City Clerk
606-464-5007
Bellevue license fees and quarterly 1.75%
and annual returns to:
City Treasurer
859-431-8888
Benton license fees and quarterly 0.50%
and annual returns to:
City Treasurer
270-527-8677
Berea license fees and quarterly 2.00%
and annual returns to:
City Treasurer
859-986-7218
Boone County occupational license Occupational License-
fees and quarterly returns to: 0.80% up to max $400.61
County Treasurer Senior Citizen and
859-334-2144 Mental Health Tax-0.15%
up to maximum $25O
Occupational License for
Schools - 0.5%, no max
Bourbon County license fees and 0.75%
quarterly and annual returns to:
County Treasurer
859-987-2139
Bowling Green license fees and 1.85%
quarterly and annual returns to:
Occupational License Mgr.
270-393-3639
Boyd County license fees and 1.00%
quarterly and annual returns to:
Tax Administrator
606-739-4134
Boyle County license fees and 0.75
quarterly returns to:
Boyle County Administrator
859-238-1115
Breathitt County license fees and 1.00%
quarterly returns to:
County Tax Collecto
606-666-8807
Bromley license fees and quarterly 1.00%
returns to:
License Inspector
859-392-1440
Brooksville license fees and 1.75% up to max of $900
quarterly returns to:
Clerk-Treasurer
606-735-2501
Brownsville license fees and 1.00%
quarterly returns to:
City Clerk
270-597-3814
Burkesville license fees and 1.00% up to max of $200
quarterly and annual returns to:
City Clerk
270-864-5391
Butler County license fees and 1.00%
quarterly returns to:
County Treasurer
270-526-2659
Cadiz license fees and quarterly 1.00%
and annual returns to:
City Clerk - Tax Collector
270-522-8244
Caldwell County license fees and 1.00%
monthly or quarterly and annual
returns to:
Administrator
270-365-9776
Campbell County license fees and 1.05% up to max of $406
monthly or quarterly and annual
returns to:
License Inspector
859-292-3884
Caneyville license fees and $1 per PT employee/week
quarterly and annual returns to: $2 per FT employee/week
City Clerk
270-879-9701
Carlisle license fees and quarterly 1.00%
and annual returns to:
Clerk - Treasurer
859-289-3700
Carmargo license fees and quarterly 1.00%
and annual returns to:
City Clerk
859-498-9075
Carroll County license fees and 1.00% over wages
quarterly returns to: over $1,000
County Tax Administrator
502-732-7003
Catlettsburg license fees and 1.50%
quarterly and annual returns to:
City Treasurer
606-739-453
Cave City license fees and monthly 2.00%
returns to:
City Clerk
270-773-2188
Clark County license fees and 1.50%
quarterly and annual returns to:
County Tax Administrator
859-745-0200
Clarkson license fees and quarterly $2 per employee per week
and annual returns to:
City Clerk
270-242-6997
Clay City license fees and 1.00%
quarterly and annual returns to:
City Clerk
606-663-2224
Clay County license fees and 1.00%
quarterly returns to:
Tax Administrator
606-598-0009
Clinton license fees and quarterly 0.75%
returns to:
Tax Administrator
606-387-6409
Cold Spring license fees and .50% up to max of $500
quarterly and annual returns to:
License Inspector
859-441-9604
Covington license fees and monthly 2.50% up to FICA limit
or quarterly and annual returns to:
License Inspector
859-292-2179
Crescent Springs license fees and 1.00%
quarterly and annual returns to:
License Inspector
859-392-1440
Crestview Hills license fees and 1.00% up to FICA limit
quarterly and annual returns to:
City Treasurer
859-392-1440
Cumberland County license fees and 0.50%
quarterly and annual returns to:
Public School District Tax
Collector
270-864-3377
Cumberland County license fees and 0.75% up to max $500
quarterly and annual returns to:
Cum. Cty. Fiscal Court
270-864-3444
Cynthiana license fees and 1.50%
quarterly and annual returns to:
City Clerk
859-234-7150
Danville license fees and monthly 1.25% eff 7/1/07
or quarterly and annual returns to:
Director of Finance
859-238-1115
Daviess County license fees and .35%
quarterly and annual returns to:
license fees and quarterly and
annual returns to:
County Treasurer
270-685-8424
Dawson Springs license fees and 1.50%
quarterly and annual returns to:
City Clerk - Tax Collector
270-797-2781
Dayton license fees and quarterly 2.00%
and annual returns to:
City Treasurer
859-491-1600
Dry Ridge license fees and 0.50%
quarterly and annual returns to:
City Clerk
859-824-3335
Eddyville license fees and monthly 1.50%
or quarterly and annual returns to:
Clerk-Treasurer
270-331-5910
Edgewood license fees and monthly 1.00% with minimum of $50
or quarterly and annual returns to:
License Inspector
859-392-1440
Edmonton license fees and quarterly 1.50%
and annual returns to:
City Clerk
270-432-2811
Elizabethtown license fees and 1.35%
quarterly and annual returns to:
Director of Finance
270-765-6121
Elkhorn City license fees and 1.00%
quarterly returns to:
Tax Administrator
606-433-1545
Elkton license fees and quarterly 1.50%
and annual returns to:
Director of Finance
270-265-9877
Elsmere license fees and quarterly 1.25% effective 4/1/2008
returns to:
City Clerk
859-342-7911
Eminence license fees and quarterly 0.75%
returns to:
City Clerk
502-845-4159
Erlanger license fees and quarterly 1.00%
returns to:
City Clerk
859-392-1440
Estill County license fees and 1.25%
monthly or quarterly and annual
returns to:
Treasurer
606-723-4822
Fayette County Board of Education 0.50%
license fees and quarterly and
annual returns to:
Associate Director of Tax
859-381-4158
Flemingsburg license fees and 1.00%
quarterly returns to:
City Clerk
606-845-5951
Florence license fees and quarterly 2.0% up to FICA limit
returns to:
City Clerk
859-647-5413
Fort Mitchell license fees and 1.00%
quarterly and annual returns to:
License Inspector
859-392-1440
Fort Thomas license fees and 1.25%
quarterly and annual returns to:
Director of Finance
859-292-3884
Fort Wright license fees and 1.00%
quarterly and annual returns to:
License Inspector
859-3392-1440
Frankfort license fees and 1.75%
quarterly and annual returns to:
License
502-392-2081
Franklin license fees and quarterly 1.00% up to FICA limit
and annual returns to:
Finance Officer
270-586-4497
Franklin County license fees and 1.00%
quarterly and annual returns to:
Occupational Tax Collector
502-875-8709
Fulton license fees and quarterly 2.00%
and annual returns to:
City Clerk
270-472-1322
Gallatin County license fees and 1.00% of amount > $5,000
quarterly and annual returns to:
Gallatin Cty Fiscal Court
859-567-5691
Gamaliel license fees and quarterly 1.00%
and annual returns to:
City Clerk
270-457-2901
Garrard County license fees and 1.00%
quarterly returns to:
Tax Administrator
859-792-2961
Georgetown license fees and 1.00%
quarterly and annual returns to:
Scott County Revenue Cmsn
502-863-9805
Glasgow license fees and quarterly 1.50%
and annual returns to:
License Fee Manager
270-651-5131
Graves County license fees and 1.00% (except Mayfield)
quarterly returns to:
Treasurer
270-247-3626
Grayson County license fees and 0.50%
quarterly and annual returns to:
Tax Administrator
270-259-0354
Greensburg license fees and 1.00%
quarterly returns to:
City Clerk
270-932-4298
Guthrie license fees and quarterly 1.00%
returns to:
City Clerk
270-483-2511
Hancock County license fees and 1.25%
quarterly and annual returns to:
Tax Administrator
270-927-8788
Harrison County license fees and 1.50%
quarterly and annual returns to:
Tax Administrator
859-234-7136
Harrodsburg license fees and 1.00%
quarterly and annual returns to:
License Fee Administrator
859-734-2225
Hart County license fees and 0.80%
quarterly and annual returns to:
Occupational Tax Administrator
270-524-3507
Hazard license fees and quarterly 1.25% up to $60,000
and annual returns to: 0.5% above $60,000
Tax Administrator
606-436-3171
Henderson license fees and 1.00%
quarterly and annual returns to:
Business License Inspector
270-831-1290
Hickman license fees and quarterly 1.50%
and annual returns to:
City Clerk
270-236-2535
Highland Heights license fees and 1.00% up to max of $1000
quarterly and annual returns to:
Tax Manager
859-292-3884
Hillview license fees and quarterly 1.50%
and annual returns to:
City Clerk
502-957-5280
Hodgenville license fees and 0.75%
monthly and annual returns to:
City Clerk or Treasurer
270-358-3832
Hopkinsville license fees and 2.00%
monthly and annual returns to:
Finance Director
270-890-0239
Independence license fees and 1.25%
quarterly returns to:
License Inspector
859-392-1440
Jackson license fees and quarterly 1.00%
returns to:
Tax Administrator
606-666-7069
Jamestown license fees and 1.00%
quarterly and annual returns to:
City Clerk
270-343-4594
Jeffersontown license fees and 1.00%
quarterly and annual returns to:
Tax Administrator
502-267-8333
Jeffersonville license fees and 1.00%
quarterly and annual returns to:
Clerk
859-498-5808
Jessamine County license fees and 1.00%
quarterly returns to:
Tax Administrator
859-885-3206
Johnson County license fees and 0.50%
quarterly returns to:
Administrator of Tax
606-789-2550
Kenton County license fees and 0.7097% on first $25000
quarterly returns to: 1.097% on wages > $25000
License Inspector
859-392-1440
Knox County license fees and 1.00%
quarterly returns to:
Tax Administrator
606-546-8915
Lakeside Park license fees and 1.00%
quarterly returns to:
License Inspector
859-392-1440
Laurel County license fees and 1.00%
quarterly and annual returns:
Tax Administrator
606-878-9766
Lebanon license fees and quarterly 1.00%
returns to:
City Clerk
270-692-6272
Lebanon Junction license fees and 0.80%
monthly or quarterly and annual
returns to:
City Clerk
502-833-4688
Leitchfield license fees and 1.20%
quarterly returns to:
City Treasurer
270-259-4034
Lewisburg license fees and monthly 1.50%
or quarterly and annual returns to;
City Treasurer
270-755-4828
Lexington - Fayette Urban County 2.25%
license fees and monthly or
quarterly and annual returns to:
Director of Revenue
859-258-3355
Lincoln County license fees and 1.00%
monthly or quarterly and annual
returns to:
Tax Administrator
606-365-4520
Livingston County license fees and 1.00%
monthly or quarterly and annual
returns to:
Tax Administrator
270-928-3361
Logan County license fees 0.75%
Occupational Tax Director
270-726-4667
Louisville license fees and monthly 2.20% for residents,
or quarterly Form W-1 and annual 1.45% for non-residents
Form W-3 to:
Louisville / Jefferson County
Revenue Commission
502-574-4860
Ludlow license fees and quarterly 1.50%
and annual returns to:
License Inspector
859-392-1440
Madison County license fees and 1.00%
monthly or quarterly and annual
returns to:
Director of Finance
859-624-4742
Madisonville license fees and 1.50%
quarterly and annual returns to:
Director of Finance
270-824-2107
Magoffin County license fees and 1.00%
quarterly and annual returns to:
County Judge
606-349-2313
Marion license fees and quarterly 0.75%
and annual returns to:
City Treasurer
270-965-4177
Marion County license fees and 1.00%
quarterly returns to:
County Treasurer
270-692-3451
Marshall County occupational 1.5% residents living
license fees and quarterly returns and working in county,
to: 1.00% for non-residents
Tax Administrator
270-527-4725
Martin license fees and quarterly 1.30%
and annual returns to:
City Clerk
606-285-9335
Martin County license fees and 1.00%
quarterly and annual returns to:
Tax Administrator
606-298-2085
Mayfield license fees and quarterly 2.00% up to $50000
and annual returns to: 1.00% of next $450,000
City Clerk 0.50% > $500,000
270-247-1981
Maysville license fees and 1.95%
quarterly returns to:
City Comptroller
606-564-9411
McCracken County license fees and 1.00%
quarterly returns to:
County Tax Administrator
270-444-4722
McCreary County license fees and 1.00%
quarterly returns to:
Tax Administrator
606-376-1322
McLean County license fees and 1.00%
quarterly returns to:
Administrator
270-273-9170
Mercer County license fees and 0.45%
quarterly returns to:
Tax Administrator
859-734-6300
Metcalfe County license fees 1.00%
and quarterly returns to:
Tax Administrator
270-432-3181
Middlesboro license fees and 2.00%
quarterly and annual returns to:
Code Enforcement Officer
606-248-5670
Midway license fees and quarterly 2.00%
and annual returns to:
City Clerk
859-846-4413
Millersburg license fees and 1.00%
quarterly returns to:
Administrator
859-484-3901
Monroe County license fees and 0.50%
quarterly returns to:
Occupational Tax Administrator
270-487-6392
Montgomery County license fees and 1.00%
monthly or quarterly and annual
returns to:
Occupational Tax Admin
859-498-5389
Morehead license fees and monthly 1.50%
or quarterly and annual returns to:
Director of Finance
606-784-9744
Morgantown license fees and 2.00%
quarterly and annual returns to:
City Clerk
270-526-355
Mount Olivet license fees and 1.00%
quarterly and annual returns to:
City Clerk
606-724-5816
Mount Vernon license fees and 0.50%
quarterly and annual returns to:
Tax Administrator
606-256-3437
Mount Washington license fees and 1.00%
quarterly and annual returns to:
City Clerk
502-538-4216
Muldraugh license fees and 1.00%
quarterly and annual returns to:
Tax Administrator
502-942-2824
Nelson County license fees and 0.50% up to max of $75
quarterly or annual returns to:
Occupational License Administrator
502-348-1802
Newport license fees and 2.50% to FICA limit
quarterly and annual returns to:
Director of Finance
859-292-3660
Nicholas County license fees and 1.00%
quarterly returns to:
Occupational Tax Administrator
859-289-3725
Nicholasville license fees and 1.50%
quarterly and annual returns to:
Tax Administrator
859-885-7618
Oak Grove license fees and 1.50%
quarterly and annual returns to:
City Clerk
270-439-4646
Ohio County license fees and 1.00%
quarterly and annual returns to:
Tax Administrator
270-298-4410
Owensboro license fees and monthly 1.33%
or quarterly and annual returns to:
Revenue Enforcement Officer
270-687-8534
Owenton license fees and quarterly 1.00%
and annual returns to:
City Treasurer
502-484-2322
Paducah license fees and quarterly 2.00%
and annual returns to:
Revenue Manager
270-444-8513
Paintsville license fees and 1.00%
quarterly and annual returns to:
City Clerk
606-789-2600
Paris license fees and quarterly 1.50%
and annual returns to:
Occupational License Admin
859-987-210
Park City license fees and 1.00%
quarterly and annual returns to:
Tax Administrator
270-749-5695
Park Hills license fees and 1.00%
quarterly and annual returns to:
License Inspector
859-392-1440
Pendleton County license fees and 0.50%
quarterly and annual returns to:
Tax Administrator
859-654-1808
Pikeville license fees and 2.00%
quarterly and annual returns to:
Tax Administrator
606-437-5105
Pineville license fees and 1.50%
quarterly returns to:
City Clerk
606-337-2958
Pioneer Village license fees and 1.00%
quarterly returns to:
Tax Administrator
502-957-3800
Powell County license fees and 1.00%
quarterly returns to:
Director of Finance
606-663-2834
Prestonsburg license fees and 1.50%
quarterly and annual returns to:
City Comptroller
606-886-2335
Princeton license fees and monthly 1.50%
and annual returns to:
Director of Finance
270-365-9575
Pulaski County license fees and 1.00%
quarterly returns to:
Occupational Tax Administrator
606-679-2393
Radcliff license fees and quarterly 2.00%
returns to:
City Clerk
270-351-4714
Richmond license fees and quarterly 2.00%
and annual returns to:
Director of Finance
859-623-1000
Rowan County license fees and 1.00%
quarterly and annual returns to:
Director of Finance
606-784-6628
Russell license fees and quarterly 0.75%
and annual returns to:
Clerk
606-833-9555
Russell County license fees and 0.25%
quarterly and annual returns to:
County Treasurer
270-343-1404
Russell Springs license fees and 1.00%
quarterly and annual returns to:
City Clerk
270-866-3981
Russellville license fees and 2.00%
monthly or quarterly and annual
returns to:
Director of Finance
270-726-5002
Saint Matthews license fees and 0.75%
quarterly and annual returns to:
Tax Administrator
502-895-9444
Salyersville occupational license 0.50%
fees and monthly or quarterly and
annual returns to:
City Clerk
606-349-2409
Scott County occupational license 1.00%
fees and monthly or quarterly and
annual returns to:
Director of Finance
502-863-9805
Scott County occupational license 0.50%
fees for schools and quarterly
returns to:
Public School District Tax
Collector
502-863-9805
Scottsville license fees and 1.50%
quarterly returns to:
City Treasurer
270-237-4472
Shelby County license fees and 1.00%
monthly and annual returns to:
Tax Administrator
502-633-7685
Shelbyville license fees and 1.50%
quarterly and annual returns to:
City Clerk
502-633-8000
Shepherdsville license fees and 1.00%
quarterly returns to:
City Clerk
502-543-2923
Shively license fees and quarterly 1.50%
and annual returns to:
Occupational Tax Administrator
502-449-5000
Silver Grove license fees and 1.50%
quarterly and annual returns to:
City Clerk
859-441-6390
Simpson County license fees and 0.75%
returns to:
County Tax Administrator
270-586-7184
Southgate license fees and 2.50%
quarterly and annual returns to:
City Treasurer
859-292-3884
Springfield license fees and 1.00%
quarterly and annual returns to:
City Treasurer
859-336-5440
Stanford occupational license fees 0.65%
and monthly or quarterly and annual
returns to:
Administrator
606-365-4500
Stanton license fees and quarterly 1.00%
and annual returns to:
Clerk Clerk
606-663-4459
Taylor County license fees and 1.00%
quarterly returns to:
Tax Clerk
270-465-9760
Taylor Mill license fees and 2.00%
quarterly returns to:
City Treasurer
859-392-1440
Todd County license fees and 1.0% eff 7/1/07
quarterly returns to:
Todd County Treasurer
270-265-2451
Tompkinsville license fees and 1.00%
quarterly returns to:
City Clerk
270-487-6776
Union County license fees and 0.50%
quarterly returns to:
County Tax Administrator
270-389-3438
Vanceburg license fees and 1.00%
quarterly and annual returns to:
City Clerk
606-796-3044
Versailles license fees and 1.00%
quarterly and annual returns to:
Tax Clerk
859-873-5184
Villa Hills license fees and 1.00%
quarterly returns to:
License Inspector
859-392-1440
Warren County license fees and 0.50%
quarterly and annual returns to:
Finance Director
270-842-7168
Warsaw license fees and quarterly 1.00%
and annual returns to:
Clerk/Treasurer
859-567-5900
Washington County license fees and 0.75%
quarterly and annual returns to:
County Treasurer
859-366-5430
Wayne County license fees and 1.00%
quarterly and annual returns to:
Wayne County Tax Administrator
606-348-4241
West Buechel license fees and 1.00%
quarterly and annual returns to:
City Clerk/Treasurer
502-459-4400
West Point license fees and 2.00%
quarterly and annual returns to:
Clerk-Treasurer
502-922-4260
Whitley County license fees and 1.00%
quarterly and annual returns to:
Tax Administrator
606-539-0477
Wilder license fees and quarterly 2.25%
and annual returns to:
City Treasurer
859-581-8884
Wilmore license fees and quarterly 2.00%
and annual returns to:
Tax Administrator
859-858-4411
Winchester license fees and 1.50%
quarterly and annual returns to:
Department of Finance
859-744-1660
Wolfe County license fees and 1.25%
quarterly returns to:
Tax Administrator
606-668-3040
Woodford County license fees and 1.50%
quarterly returns to:
Tax Administrator
859-873-5701
