The Grant County Tax Administrator oversees Business Licensing, the Payroll/Occupational Tax, the Transient Room Tax, and Short Term Rental Property applications.
Grant County Tax Administrator: Colton Simpson
Phone: (859) 823-7561
Necessary Forms and Applications:
*Grant County DOES NOT have a NET PROFIT Tax.
-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 Application for the Grant County Occupational Tax Administrator. The completed application will provide information needed for a Business License as well as for the Occupational Tax. The Business License Application 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 working within Grant County. Grant County Business Licenses expire on December 31st of each year, and must be renewed by January 31st of each 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.
* If applying for a license after March 31st and no prior work has been conducted, the fee can be prorated 25%. If applying for a license after June 30th, the fee can be prorated 50%. Furthermore, the fee can be prorated depending on the amount of time a license is desired.
-What is the Occupational/Payroll Tax Rate?
The Rate for the Grant County Occupational Tax is 1.5% of an employee’s gross wages.
Prior to April 1, 2018, the Grant County Occupational Tax Rate was 2%.
-Where do I pay?
All checks must be made payable to the Grant County Fiscal Court.
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 over-payment.
For additional information, please see the Occupational Tax Ordinance, and the Business License Ordinance at the top of this page.