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Kentucky does not levy a franchise tax. Kentucky has a flat income tax rate of 5% on net income. Fayette County levies a local occupational license tax at the rate of 2.25% on salaries/wages and business net profits.
What is occupational license tax in Louisville?
For employees who both work and live in Louisville Metro, the occupational fee / tax is 2.2% (. 0220).
What is net profit license fee return?
An Annual Net Profit License Fee is levied on all persons, fiduciaries, corporations, and associations engaged in the occupation, trade, profession or other business earned for work performed within the city. The rate is equal to the greater of 1.95% of the net profit or $60.
What is OL net profit tax?
The business net profit is assessed at 2.2% for resident individuals and all partnerships and corporations, or at 1.45% for non-resident individuals.
What is KY occupational license tax?
The occupational tax is imposed upon the privilege of engaging in business, profession, occupation, or trade within Louisville Metro, Kentucky, regardless of the legal residence of the person so engaged.
lexington form 228
form 228s enpform 228-s instructionsform 228 lexingtonlfucg tax formsform 220-221-sboard of education of fayette county net profits occupational license tax returnnet profit license fee returnfayette county school tax refund
Do you pay local taxes where you live or work in Kentucky?
Unlike some other states, Kentucky has no local taxes and only one state payroll tax form, making it one of the easiest states to manage your companys payroll. Chapter 141 of the revised Kentucky Law requires employers to withhold income tax on both resident and non-resident employees (unless exempt from the law).
Do I have to file a local tax return in Kentucky?
Do I need to file a Kentucky tax return? A. No, you do not have a filing requirement with Kentucky because your modified gross income is not greater than $12,880; however, you will need to file a return to claim a refund of any Kentucky income tax withheld.
What is an occupational license tax in KY?
Occupational (Withholding) Tax Returns An Occupational License Fee is imposed on the wages of those employees working in Shelby County at the rate of 1% of all salaries, wages, commissions and other compensation including deferred compensation, earned for work and or services performed in the county.
lexington form 228 s
USA - Home Page - University of Kentucky
Green Card Renewal/ Naturalization/ Application form for Naturalization/ County Form 228 Lexington/Fayette County Public School (Form 228s and
Form 228-SBoard of Education of Fayette County Net Profits. Occupational License Tax Return. Form OL-3Louisville Metro Revenue Commission Occupational.
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