EFFECTIVE 1 JULY 2019, HENDERSON COUNTY WILL ASSUME ALL ADMINISTRATIVE FUNCTIONS AND COLLECTIONS OF OCCUPATIONAL TAX. AS SUCH, PLEASE INSURE TAX FORMS AND PAYMENTS ARE MAILED TO:
Occupational Tax Administrator
20 N. Main St, Suite 300
Henderson, KY, 42420
Welcome & Services
Welcome to the Henderson County Fiscal Court Occupational Tax Office web page. The Henderson County Fiscal Court passed an occupational tax that took effect January 1, 2016. The tax has both payroll and net profits components. These pages are meant to help inform the public about the Occupational Tax in Henderson County, but you are encouraged to review the ordinance or contact the Occupational Tax Administrator for clarity.
Beginning January 1, 2016, every employer (for profit and non-profit) that pays, wages, salaries, commissions, tips, or other taxable compensation to an employee for work performed within Henderson County, Kentucky but not within the city limits of Henderson, is required to withhold and remit 1% of the gross compensation paid.
Beginning January 1, 2016 every business entity conducting business for a profit in Henderson County, Kentucky but not within the city limits of Henderson, is required to pay a tax of 1% of its net profits. Businesses are granted a $10,000 initial exemption on their local net profit liability and total liability due to Henderson County is capped at $2,000 Businesses operating in Henderson County are required to file and application and pay a $25 fee.