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1. Who must register with the Clark County Tax Administration office?

Every person or business who provides services to another person or business for compensation within Clark County is required to complete an Occupational Tax License Application.

2. To whom does the occupational license fee apply?

Fees apply to all individuals, employers and businesses who are engaged in any trade, occupation or profession within Clark County. The rate is as follows:           

• Each employer with 5 or more full-time employees must withhold 1.5% license fee from gross wages, salaries, commissions, and other compensation paid to employees for work or services performed within Clark County (outside of city limits). Fees withheld can be paid on a monthly or quarterly basis.
• 1.5% of the Net Profits of every business, from activities conducted within the county or city limits of Clark County. Fees withheld can be paid on an annual basis, after the filing of the State and/or Federal annual return. The Net Profits License Fee is due by April 15^th of each year, except for returns made based on a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year. 

3. When to pay Occupational Taxes?

• Quarterly

1. Jan 1^st through March 31^st – Due April 30^th
2. April 1^st through June 30^th – Due July 31^st
3. July 1^st through September 30^th – Due October 31^st
4. October 1^st through December 31^st – Due January 31^st

• Monthly
  1. Due by the 15^th of the following month

4. When to pay Net Profit Taxes?

• Annually
  1. By April 15^th, for businesses that utilize a January-December calendar year
  2. By the 15^th day of the 4^th month following the close of the fiscal year, for businesses that utilize a fiscal year outside of the January-December model  

5. Where to pay?

Payments can be made payable to the Clark County Tax Administrator and may be mailed to 34 S. Main St, Room 103, Winchester, KY 40391.

6. Are Extensions Granted on Net Profit returns?

If an extension is necessary, a written request and copy of State or Federal application for extension must be submitted to the Clark County Occupational Tax office on or before the due date of the Net Profits License Fee Return

7. How to request a refund of overpayment?

A request must be made in writing and submitted to the Tax Administration office within two years of the date of overpayment. Copies of any amended returns or forms, and proof of overpayment made are also required.