Occupational Licensing

Request email notification when page changes E-Notify

**IMPORTANT UPDATES**

In accordance with the Federal filing deadlines described in IR-2021-59, March 17, 2021, The Boone County Fiscal Court will extend the 2020 Net Profit Tax Return filing due date from April 15, 2021 to May 17, 2021 for all calendar year taxpayers filing Net Profit Tax Forms 0706/Form 0806.  Executive Order 2021-EO No. 4 (COV19) Resolution 2021-51

Due to the coronavirus outbreak, and for the protection of the public and staff, Boone County will be assisting taxpayers at our service window one at a time and ask that you please follow all posted signs and adhere to social distancing rules at all times.  If you prefer to conduct your business with our department remotely 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 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.  

  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.

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 March 1, 2021
1099 Non-Employee Transmittal Form is due March 1, 2021
Net Profit Tax Return for calendar year-end taxpayers is due May 17, 2021* Updated 
Net Profit Extension Requests for calendar year end taxpayers are due May 17, 2021*Updated

*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.

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