Occupational Licensing

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**IMPORTANT UPDATES**

Due to the coronavirus outbreak, and for the protection of the public and staff, Boone County is restricting face to face interaction between the public and staff effective Monday, March 16, 2020.  We are able to assist taxpayers via e-mail at occlicense@boonecountyky.org, phone 859-334-2144 or fax 859-334-3914. Please note that we do not have any electronic payment options and are unable to accept cash payments at this time.  We are able to accept checks, money orders or certified checks for any tax liabilities and you may send through USPS or other mail services such as Federal Express and UPS. 

UPDATED 5/5/2020* Boone County Net Profit Tax Return Filing and Liability Payment Deferral has been extended to include additional taxpayers

Any taxpayer with a Boone County net profit payment obligation or Boone County net profit tax return which is due on or after April 15, 2020, and before July 15, 2020 is affected by the Executive Order 2020-EO NO.1 COV19 and  is automatically postponed to July 15, 2020.

This relief is automatic; affected taxpayers do not have to call Boone County or file any extension forms, or send letters or other documents to receive this relief.
 
However, affected taxpayers who need additional time to file may choose to file an extension form with our office by July 15, 2020. Please note that your $25 regulatory business license fee payment must be included with your extension request.   The extension will not extend the time to pay the Boone County tax beyond July 15, 2020 and filing date may not go beyond the original statutory extension date.  For example a taxpayer with a calendar year end date has an original due date of 4/15/2020 has been automatically postponed to 7/15/2020.  If the taxpayer files a properly executed extension request on or before 7/15/2020 the taxpayer will have an extended filing date of 10/15/2020.

 

*UPDATED 3/20/2020* Boone County Net Profit Tax Return Filing and Liability Payment Deferral
Executive Order 2020-EO NO. 1 COV19)

In an effort to help the business community during this time of uncertainty,  Boone County Fiscal Court, in conjunction with the Boone County School Board has agreed to extend the filing and payment due date for net profit tax return liability due April 15th. The net profit tax return and liability payments that are due on April 15th, or due with an extension on April 15th, may be delayed until July 15, 2020 without penalty or interest.   All General Business certificates that are due to expire on 4/15/2020 will be extended to 7/15/2020.  The net profit tax return filing and liability payment deferral is automatic and no additional paperwork is necessary.  Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. 

This relief only applies to net profit tax returns due April 15, 2020, not to quarterly payroll withholding returns and payments.  The first quarter payroll withholding return and payment is due April 30, 2020.

Boone County treats employees who report to a temporary worksite during the COVID-19 emergency period as working at their principal place of work. Employees working from home during the pandemic (or within 30 days after the emergency is lifted) are considered to be working in the location where they would typically be reporting on a regular and ordinary basis (i.e., their principal place of work). Accordingly, employers may continue withholding local occupational/municipal taxes based on their employees’ principal rather than physical place of work.

Please click here for Frequently Asked Questions for the 2019 tax filing season.

 

 


Welcome to the Boone County Occupational Tax Office!  We are responsible for the collection of the Boone County Ordinance Tax # 07-27, Boone County Mental Health/Intellectual Disability/Aging Tax # 07-26 and the Boone County School Board Tax.  Occupational tax is levied on salaries, wages, commissions and other compensation of individuals for activities performed or rendered in Boone County and on the Net Profits of all businesses conducting activity in our jurisdiction.   The mission of the Occupational License Tax Office is to fairly and equitably apply the tax code in the administration of the occupational tax laws of Boone County, Kentucky. 

IMPORTANT YEAR END TAX FILING INFORMATION

Annual Reconciliation & W2's are due February 28, 2020

1099 Non-Employee Transmittal Form is due February 28, 2020
Net Profit Tax Return for calendar year-end taxpayers is due April 15, 2020

Net Profit Extension Requests for calendar year end taxpayers is due April 15, 2020*

*Extension requests must be filed directly with the Boone County Occupational Tax Office with payment of the business license fee and estimated tax due.

Global Intangible Low-Taxed Income (GILTI)

Based on a review of relevant provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and Boone County Ordinance Chapter 110, income reported on the federal return attributable to Global Intangible Low-Taxed Income (GILTI) is excludable from the net profit for Occupational License tax purposes. Any expenses related to foreign income as determined by IRC Section 250 and reported on IRS Form 8993 must also be excluded from the Adjusted Net Profit. Receipts derived from GILTI are not to be included in the calculation of the receipt factor for purposes of determining the average apportionment percentage.  A copy of the federal Schedule C and Form 8993 must be attached to the Occupational License tax return for any taxpayer who has reported GILTI on the federal tax return.

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The QBI deduction is not applicable for purposes of the Occupational License tax