Occupational Tax

The purpose of the Occupational License Tax Division is to collect for the City of Campbellsville and the County of Taylor as required by ordinance, which includes the following:

• Payroll Tax (1%)
• Net Profits Tax (1%)

WHO MUST REGISTER?

Every person or business who renders services to another for compensation.

WHAT IF AN EMPLOYEE DOES NOT LIVE IN TAYLOR COUNTY?

The license fee is imposed on compensation earned for work performed within Taylor County, not location of residence.

WHY AN EMPLOYER MUST WITHHOLD THE FEE?

Every employer (whether for profit or not for profit) who pays wages, salaries, commissions, tips, or other taxable compensation to an employee for work performed within Campbellsville or Taylor County, Kentucky is required to withhold and remit to Occupational Tax Office.

NET PROFITS

Net Profit fees are collected from the net profits of all business ventures within Taylor County at a rate of 1%. 

Businesses, both public and private, farms and farming operations, lessors of any rental property (all residential and commercial) and independent contractors are all examples. 

The Net Profit fees are collected annually and based on Federal Tax Returns and due by April 15th or 105 days after Fiscal Year end.  No company that pays a franchise tax to the county shall be required to pay a license fee on net profits.