Forms

The Laurel County Occupational Tax has a license fee of 1% of gross payroll and 1% on net profits. The license fee is based on where the work is performed, not where you live.

Ordinances & Applications

The Laurel County Occupational Tax Ordinance is in compliance with all local, state, and federal regulations.

Must be filed before commencement of business. No application fee is required.

Application must be filed by all federal employees.

Application for open records request for records or documents. All request should be to the attention of Charles H Brown, Tax Administrator

Filing & Reconciliation Forms

No minimum or maximum. All returns are required to be filed even if no taxes are due.  The London KY City Privilege License is a direct credit toward any taxes due, however it does not create a credit. Copy of federal forms must be attached to return.  We accept a copy of the Federal Extension Form or a letter requesting an extension.

Fee is based on gross wages. Forms are due on or before end of month following the tax period.

Taxpayers with tax liabilites of $5,000 must submit quarterly estimated payments. Any taxpayer can file quarterly.

Monthly return is required on all accounts with tax liability of $500 or greater in a quarter. Fee is based on gross wages. Tax returns are due on or before end of month following tax period.

Must include a totaled employee listing or copies of W-2’s and a W-3. Due on or before February 28 of each calendar year.

Federal employees must file fees because federal employer does not withhold. Prior tax year returns are due on or before February 28 of each calendar year and W-2’s must be attached to all returns.

Must include a totaled employee listing or copies of W-2’s and a W-3. Due on or before February 28 of each calendar year.

Taxpayers can use this form to request a 6-month extension to file their net profit tax return.

Do you have questions about the Laurel County Occupational Tax? We’re here to help with any questions or concerns you may have.