Occupational License Fee Tax

Caldwell County Occupational License Office is the collection agent on behalf of Caldwell County Fiscal Court. All persons/businesses working in Caldwell County should be licensed through this office.

Occupational License Fee Tax

Who Must Pay The Occupational Fee Tax

Every person or business (including a self-employed individual, sole proprietorship, partnership, corporation, association, or other entity), which has any activity within Caldwell County, Kentucky, is required to pay occupational license fee tax on the net profits of its business operation or enterprise within 135 days after the end of the Licensee's Fiscal Year. No occupational license fee tax shall be imposed upon or collected from any person, firm or corporation which is exempt by law.

Every employee who works in this taxing jurisdiction is subject to occupational license fee tax on his GROSS earnings. Employers are required to withhold the occupational license fee tax each pay period for wages earned after the effective date of Ordinance 06/10/14. Each employer is required to remit the fees quarterly to the Caldwell County Tax Administrator (on or before October 31, January 31, April 30, and July 31 of each year).

Taxpayer Requirements

Every business or enterprise must register with the Caldwell County Tax Administrator by filling out a Questionnaire obtainable from the Caldwell County Tax Administrator. It is also at the bottom of the page in a link.

At the end of each calendar (or fiscal) year, businesses or enterprises are required to file an appropriate form reporting net profits subject to the occupational license fee tax. The tax rate on business or enterprise profits earned in Caldwell County is presently 1.5% (effective July 1, 2014).

Every employer who has employees working in this taxing jurisdiction must withhold the appropriate occupational license fee tax each pay period on wages earned beginning July 1, 2014 and remit these amounts quarterly on forms which will be provided by Caldwell County. At the end of each calendar year, employers may be required to submit the name, address, social security number, gross wages and amount of occupational license fee tax withheld on each employee. The tax rate on amounts earned in Caldwell County, Kentucky is 1.5% of the GROSS wages on all employees.