Frequently Asked Questions:

  • If my business is in the city of Henderson or outside Henderson County, do I need to have a Henderson County Occupational Tax License?

  • Possibly. The Henderson County Occupational Tax specifically excludes any business within the city limits of Henderson. Henderson County also has no jurisdiction to tax operations outside Henderson County. However, if any business is conducted in Henderson County outside the city limits of Henderson, your business will need an occupational license.

  • If my business is in the city of Henderson or outside Henderson County, do I have to withhold the tax from my employees’ payroll for the Henderson County Occupational tax?

  • Possibly. The Henderson County Occupational Tax ordinance specifically excludes any payroll compensation earned within the city limits of Henderson. Henderson County also has no jurisdiction to tax payroll outside Henderson County. However, if any compensation is earned for work performed in Henderson County outside the city limits of Henderson, that compensation is subject to the payroll tax.

  • If my business in in the city of Henderson or outside Henderson County, do I have to pay the Henderson County Net Profits tax?

  • Possibly. The Henderson County Occupational Tax ordinance specifically excludes any profits realized within the city limits of Henderson. However, if any business is conducted in Henderson County outside the city limits of Henderson, that proportional share, as determined by the ordinance, of the net profits is subject to the net profits tax.

  • How do I determine how much of my net profits are taxable in Henderson County?

  • The Henderson County Occupational Tax ordinance establishes in Section 4 how to apportion the share of net profits in Henderson County from profits in the city of Henderson or in areas outside Henderson County by using payroll and/or sales factors.