This information is intended to acquaint businesses with the Bath County Occupational License Tax Ordinance and tax collection process. The following is for general information purposes only and does not constitute tax or legal advise.
For the complete text of the Ordinance, please click on the link below.
What is the Occupational Tax?
The Bath County Occupational Tax is a payroll tax withheld from those employees who work within Bath County and paid to the county.
Who must Register with the Tax Administrator?
Every person or business who renders services to another person or business for compensation is required to register by completing a questionnaire for a Bath County Occupational Tax Account.
For companies, please complete the Questionnaire for Business for your company and return to the Tax Administrator within ten working days.
Please fill out a new form if you are updating any information.
Who is required to Pay Bath County Occupational Tax?
Any person who renders services to another person or business for compensation.
What if the employee does not live in Bath County?
The payroll tax is imposed on compensation earned for work performed in the county.
What is the tax rate?
The tax rate is 2 percent (2%) of subject compensation.
Must an employer in Bath County withhold payroll tax?
Yes. Every employer making payment of compensation to an employee must withhold the tax.
What is the Penalty for failure to file Payroll Tax Returns timely?
Employers may be subject to a Penalty of 5% of the tax due for each calendar month, not to exceed 25% of the total tax due and not less than $25.00, plus Interest of 12% per annum.
Where do I pay?
Your check should be made payable to the Bath County Fiscal Court at P.O. Box 39 Owingsville, KY 40360.
When do I pay?
Quarterly Payroll Withholding Schedule is as follows:
Quarter-End: March 31st.......Return Due: April 30th
Quarter-End: June 30th..........Return Due: July 31st
Quarter-End: Sept. 30th.........Return Due: Oct. 31st
Quarter-End: Dec. 31st...........Return Due: Jan. 31st
What do I do if I overpaid this tax?
A refund or credit can be made to the employer within two years from the date the over payment was made. An employee who has compensation attributable to activities performed outside the county may file for a refund by completing a Refund Request Form and providing the necessary information. Confirmation with the employer of the percentage of time spent outside the county will be verified prior to approval of the refund claim.
Where can I get information on starting my own business?
Small businesses are vital to Kentucky's economy and a variety of services and programs exist to assist small business. The Kentucky Business Guide has been developed by the Kentucky Cabinet for Economic Development to help direct you through the proper steps and provide additional sources of information.