Occupational Tax and Business License
Phone: (859) 823-7561
-Forms and Information:
NOTICE: On July 1st, 2018, the Grant County Occupational Tax rate will be reduced from 2% to 1.5%, in accordance with Ordinance #02-2017-705, section 13.
-What is the Occupational Tax and who benefits from this tax?
The Grant County Occupational Tax is specifically a payroll tax withheld from employees who work within Grant County. The tax dollars collected will assist in community functions including, but not limited to, police protection, animal control, detention center, road department, parks and recreation, and general improvements throughout Grant County.
-Who must register with the Tax Administrator?
Every person or business who provides services to another person or business for compensation is required to complete a Business License Questionnaire for the Grant County Occupational Tax Administrator. The completed questionnaire will provide information needed for a Business License as well as for the Occupational Tax. The Business License Questionnaire can be found above.
-What is the fee for a Business License?
The fee for a Business License will be paid pursuant to a tiered Fee Schedule based on the number of Employees that are employed by each business. Businesses must purchase a new license the first of every Calendar Year.
Tier Number 1: If your business has 0 to 5 employees, the annual license fee shall be $25.
Tier Number 2: If a business has 6-10 employees, the annual license fee shall be $50.00.
Tier Number 3: If a business has 11-25 employees, the annual license fee shall be $100.
Tier Number 4: If a business has more than 25 employees, the annual license fee shall be $200.
NOTICE: For the Calendar Year of 2017, Companies purchasing a Business License will pay at a prorated rate. Until July 1st, 2017, the Business License fee should be 75% of the full price of whichever tier a company may fall under. After July 1st, 2017, the cost for a Business License will be 50% of the original price.
-What is the Tax Rate?
The Rate for the Grant County Occupational Tax is 2% of an employee’s gross wages.
Notice: Effective July 1st, 2018, the Occupational Tax rate will be reduced to 1.5% of an employee’s gross wages.
-Would every employer in Grant County have to withhold the payroll tax?
Every Employer who provides compensation for work performed in Grant County must withhold the payroll tax.
-Where do I pay?
All checks must be made payable to the Grant County Tax Administrator.
Address: 101 N Main Street, Suite #3, Williamstown Ky, 41097
-When do I pay?
The Grant County Occupational Tax will be paid Quarterly.
Quarter-End: March 31st Return Due: April 30th
Quarter-End: June 30th Return Due: July 31st
Quarter-End: Sept. 30th Return Due: Oct. 31st
Quarter-End: Dec. 31st Return Due: Jan 31st
-What if I have overpaid this tax?
If you have overpaid, a written request for a refund must be presented to the Office of the Tax Administrator within 2 years of the overpayment.
For additional information, please see the Occupational Tax Ordinance, and the Business License Ordinance at the top of this page.