BOURBON COUNTY KENTUCKY
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Occupational Tax
CINDY SOMMER
COUNTY OCCUPATIONAL LISCENSE ADMINSTRATOR
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What is the Occupational Tax Office?
Every person or business entity in Bourbon County engaged in any trade, occupation, profession or other activity for profit shall be required to register with the Bourbon County Occupational Tax Office. Also, any such person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the county an occupational license fee for the privilege of engaging in such activities within the county. Non-profit entities are required to register. To be exempt from net profit fees, non-profit entities must submit proof of non-profit status. However, non-profit status does not exempt the entity from occupational withholding taxes.
The rate for the license fee is 1.25% of net profit and 1.25% of all wages and compensation paid on work done within the County of Bourbon. Regardless of a profit or a loss, the annual return form and appropriate tax schedules are still required to be filed with our office. Extensions must be filed by the original tax due date.
Employers/Employees shall pay withholding taxes of 1.25% from their gross wages and compensation. Withholding taxes are submitted quarterly. If the Employer does not withhold taxes or the employees are on a contract basis, provide copies of their 1099’s so they may be properly registered and pay taxes accordingly.
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Electronic Filing
New Accounts Only
New businesses and individuals register with the tax office and apply for a business license here.
After your application is reviewed, you will receive an e-mail confirmation.
Note: The new account application is for new tax accounts only. If you already have a registered account with the tax office and need access to the web portal, please do not use this form.
Existing Accounts
Existing business and individual web portal users log in here.
From the web portal account, you can view account information, submit information change requests, securely upload documentation, view previously submitted tax returns, submit new tax returns, and pay returns via credit card or electronic check
Submit Payment
To make a payment via credit card or electronic check without submitting a return, connect to our payment portal here.
Note: This payment utility is ONLY for estimated payments or payments on previously filed returns. If you need to file a return and make payment for that return, you must use the Existing Accounts portal located to the left, or file by mail. If payment is made with this quick pay utility and a return is not filed by the due date, either through the existing accounts portal or by mail, the return will be considered late. Late returns may be subject to a minimum penalty.