Tips About Occupational Tax

Who is required to pay Occupational Taxes in Bourbon County?

Since the Occupational Tax was enacted on April 1, 1994, 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 kind of work or services in Bourbon County, even for a day, you will owe Occupational License Taxes.

The rate for the occupational tax in Bourbon County is ¾% or .0075 of net profit and ¾% or.0075 of all wages and compensation paid on work or services performed within Bourbon County.

Can I download the forms online? YES! Simply go to

www.bourbonky.com and click on the Occupational Tax link. You will find the Occupational License Payroll Tax Application there!

Is this tax different from the City of Paris Occupational Tax? YES! This tax is run by and pays for the County Government. The roads, Sheriff’s Department, and Fire Department are just three of the main departments that are paid through the County Government which is supported primarily through Occupational Tax Collection.

For complete information regarding this ordinance with exemptions and penalties for non-payment, please visit:

www.bourbonky.com and click on Occupational Tax link.

Cindy can be reached at c.sommer@bourbonky.com or 859-987-2135 x 238.