OCCUPATIONAL TAX OFFICE

 
 
 

Phone: 270-842-7168
Fax: 270-842-3411
 

E-mail Contacts for Occupational Tax Office:

Kathy Phelps, CPA - Financial Analyst

Sue Bruce - Account Clerk

Warren County Schools Occupational License Tax Ordinance
(Ordinance No. 46):

Resolution And Order Of The Board Of Education Of Warren County, Kentucky Relating To The Imposition And Administration Of An Occupational License Tax Requirement, And Payment Of An Occupational License Tax By Persons And Business Entities Conducting Businesses, Occupational And Professions Within The Schools District of Warren County Kentucky.  The Occupational License Tax Shall Be Measured By One-Half (1/2) Of One Percent (1%) Of (A) All GROSS Salaries, Wages, Commissions And Other Compensation Earned By Persons Residing Within The Warren County Public School District For Work Done And Services Performed Or Rendered In Warren County, Kentucky; And (B) The Net Profits Of All Businesses, Occupations And Professions Residing In The Warren County Public School District From Activities Conducted In Warren County, Kentucky, And (C) The Net Profits Generated By Rental Units Where The Taxpayer Owns Two Or More Rental Units.

§ 2 - Occupational License Application Required (Excerpt from the “Warren County Schools Occupational Tax Ordinance” Page 3, effective January 1, 2008): (1) Every individual who resides in the school district of Warren County, Kentucky who earns salaries, wages, commissions and compensation for work done and services performed or rendered in Warren County, Kentucky and all business entities residing in the school district of Warren County, Kentucky engaged in any business in Warren County, Kentucky shall be required to apply for and obtain an occupational license from the school district of Warren County, Kentucky before the commencement of business or in the event of a change of business status. Licensees are required to notify the school district of any changes in address, the cessation of business, or any other changes which render the information supplied to the school district in the license application inaccurate.

Warren County Schools Occupational Tax Forms & Documents:

****Summary of Modifications to the Warren County Schools
Occupational Tax Ordinance
- Effective January 1, 2008 ****

Who is Subject to Net Profit Tax?

Who is Subject to Payroll Withholding Tax?

Occupational Tax Ordinance effective through December 31, 2007

Occupational Tax Ordinance effective as of January 1, 2008

Net Profit Return for Fiscal Years beginning on or before December 31, 2007

Net Profit Return for Fiscal Years beginning on or after January 1, 2008

Net Profit Instruction Guide for years beginning on or after January, 1 2008

Quarterly Occupational Tax Return - for Quarters ending through December 31, 2007

Quarterly Occupational Tax Return - for Quarters beginning January 1, 2008

Employer's Annual Reconciliation of License Fee/Tax Withheld

New Business Packet

Occupational License Tax Application

Occupational Tax Payroll Withholding Instructions

Residency Certification Form

Extension Request Form- for years beginning on or before December 31, 2007

Extension Request Form - for years beginning on or after January 1, 2008

Refund Request Form - for years beginning on or before December 31, 2007

Refund Request Form - for years beginning on or after January 1 ,2008

Request to Close Occupational License Account

The mission of the Warren County Public Schools is to prepare persons to think independently,
to learn throughout life, and to be happy, healthy, productive members of a democratic society.

OCCUPATIONAL TAX OFFICE