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Departments

Occupational Tax
Tax Administrator Traci Courtney
Tax Administrator

440 Main Street
Carrollton, KY 41008

Phone: (502) 732-7003
Fax: (502) 732-7023

tcourtney@carrollcountygov.us
cctax@bellsouth.net

Information

Carroll County has an Occupational License Fee Ordinance (occupational tax) for all businesses and employees in Carroll County:

Carroll County Ordinance 07-1113 requires that "every person or business entity engaged in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the county an occupational license tax for the privilege of engaging in such activities within the county. The occupational license tax shall be measured by 1% of:

A.) all wages and compensation paid or payable in the county for work done or services performed or rendered in the county by every resident and nonresident who is an employee; provided however, that the maximum annual license tax for each employee shall be $50,000.00 and each employee shall be entitled to an annual exemption of $5,000.00 of such wages and compensation before the application ofthe license tax.
Ordinance #07-1113 also requires that "all persons engaged in any trade, occupation or profession, within Carroll County, for themselves, for profit or gain, shall pay a license fee measured by and equal to one percent (1%) of the net profits realized from such activity, with a maximum annual license fee for such person to be $50,000. Provided, however, that such person shall be entitled to an annual exemption of $5000 of said net profit before the application of the license fee."

B.) the net profit from business conducted in the county by a resident or nonresident business entity; provided however, that the maximum annual license tax for each business entity shall be $50,000.00 and each business entity shall be entitled to an annual exemption of $5,000.00 of such net profit.

All partnerships, S corporation, and all other entities where income is "passed through" to the owners are subject to this ordinance. The occupational license tax imposed in this ordinance is assessed against income before it is "passed through" these entities to the owners."

Tax Forms
Interactive PDF tax forms for Taxpayer convenience. These .PDF documents have been created so that you can use them just as you would in a typewriter. Save the blank forms to your computer, fill in the forms on the computer, and then print and Save AS with a descriptive name. Using the mouse move the hand, Adobe Reader's Hand"Hand" icon to point at the first field and click the left mouse button or simply push the Tab key, you may type into the field and then tab to the next one. Using just the keyboard simply hit the Tab key to move cursor to the first field for editing, Tab again to move on to the next field and continue tabbing until form fields are all filled in. Some interactive fields have a slight gray frame around them so that they are easier to find. Our forms currently do not allow for electronic signatures and must be printed and mailed to the Occupational License Fee office.

TIPS FOR USING INTERACTIVE TAX FORMS

If you have a hard time reading the tax forms simply increase the magnification of the entire page, do this by clicking the plus sign (+) above the tax form on the tool bar.

To navigate through the interactive fields on the tax form use the Tab key, hitting the tab key will put the cursor in the first field on the form ready for editing (typing). Upon finishing the first field hit the Tab key to move to the next field for editing, continue tabbing through the form until complete. You may also point with the mouse and click into fields for editing.

When you have completed the tax form click the Print button to print copies for yourself and the Tax Administrator. Also, the tax form can be saved on a computer hard drive or some other storage device for your records. Click the Save As button on the tool bar and select where to save the file in the Save In selection box, next name the tax form file and click Save. Be sure and give the tax form file a logical name so you can easily find and view the tax form at a later date if desired.

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You will need Adobe's Free, Acrobat Reader to view any .pdf documents. Download from Adobe

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Carroll County Fiscal Court · Carrollton, KY 41008  · (502) 732-7000
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