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Registration Renewal Form:Annual ReturnAgency Fee:Varies by net profits. The minimum fee is $25 and the maximum is $610.Due:Annually by April 15.
Fayette County levies a local occupational license tax at the rate of 2.25% on salaries/wages and business net profits. Fayette County Schools levy a local occupational license tax at the rate of 0.5% on salaries/wages and business net profits. Assessments are made at 100% of fair cash value.
AS THE FEDERAL GOVERNMENT IS NOT WITHHOLDING ON YOUR BEHALF, YOU ARE RESPONSIBLE FOR ALL INFORMATION AND PAYMENTS. WITHHOLDING RATE OF 1.25% IS ALSO SUBJECT TO THE CAMPBELL COUNTY WITHHOLDING RATE OF 1.05%. THE TOTAL CORRECT WITHHOLDING RATE FOR THAT PERSON IS 2.30%.
For tax periods prior to January 1, 2023, the tax is 1.49% of the gross compensation paid. Beginning January 1, 2023, the tax is 1.65% of the gross compensation paid. Forms and instructions are available at the Occupational Tax Office or may be downloaded below.
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