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Residents of Shelbyville pay a flat city income tax of 1.50% on earned income, in addition to the Kentucky income tax and the Federal income tax. Nonresidents who work in Shelbyville also pay a local income tax of 1.50%, the same as the local income tax paid by residents.
Hardin County, Kentucky, established an occupational tax for a tax district in the south of the county, a county ordinance said. The tax is 1% of wages paid to employees working in the tax district and took effect Jan. 1, 2022, the ordinance said.
Occupational license taxes may be imposed as a percentage of gross earnings (payroll) on all persons working within the city or on gross receipts or net profits on all businesses within a city. A flat annual rate may also be used by cities, which is often referred to as a business license fee.
Kentucky Tax Rates, Collections, and Burdens Kentucky has a 5.00 percent corporate income tax rate. Kentucky has a 6.00 percent state sales tax rate and does not levy any local sales taxes. Kentuckys tax system ranks 18th overall on our 2022 State Business Tax Climate Index.
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).
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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).
The city of Winchester levies a 2.0% occupational license tax on the salaries/wages of employees. Assessments are made at 100% of fair cash value. Facilities located within the city of Winchester are subject to city taxes in addition to state, county and school district taxes.
Kentucky Tax Rates, Collections, and Burdens Kentucky has a 5.00 percent corporate income tax rate. Kentucky has a 6.00 percent state sales tax rate and does not levy any local sales taxes. Kentuckys tax system ranks 18th overall on our 2022 State Business Tax Climate Index.
This occupational license tax shall be measured by: 1. One and one-fourth percent of all wages and compensation paid or payable to every resident or non-resident employee for work done or services performed or rendered in Louisville Metro; and 2.
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.

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