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Occupational License Fee Each company (for-profit or not-for-profit) that has employees working within the City limits must withhold and remit on a quarterly basis to the City of Franklin an amount equal to 1% of gross payroll paid within the City limits.
Payroll Withholding Tax The Occupational Withholding tax rate is 1.95%. This tax is on all wages and compensation for work done or services performed in the city by every resident and non-resident who is an employee.
What is the sales tax rate in Franklin County? The minimum combined 2024 sales tax rate for Franklin County, Kentucky is 6%. This is the total of state and county sales tax rates. The Kentucky state sales tax rate is currently 6%.
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.
Simpson County Franklin / County

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An Annual Net Profit Fee of 1% is levied on all persons, fiduciaries, corporations, and associations engaged in the occupation, trade, profession or other business earned for work performed in the county at the rate of 1%.

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