Occupational Tax Administrator
Rhonda McBee
rmcbee@lincolnky.com; (606) 365-2534

Every person or business entity in Lincoln County engaged in any trade, occupation, profession or other activity for profit shall be required to register with the Lincoln County Occupational Tax Office. Also, any such person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the county an occupational license fee for the privilege of engaging in such activities within the county.  Non-profit entities are required to register.  To be exempt from net profit fees, non-profit entities must submit proof of non-profit status.  However, non-profit status does not exempt the entity from occupational withholding taxes.

The rate for the license fee is 1% of net profit and 1% of all wages and compensation paid on work done within the County of Lincoln.  Regardless of a profit or a loss, the annual return form and appropriate tax schedules are still required to be filed with our office.  Extensions must be filed by the original tax due date.

Employers/Employees shall pay withholding taxes of 1% from their gross wages and compensation.  Withholding taxes are submitted quarterly.  If the Employer does not withhold taxes or the employees are on a contract basis, provide copies of their 1099’s so they may be properly registered and pay taxes accordingly.

FORMS:
Business Registration Application
Quarterly Withholding Return
Annual Net Profit Return
Extension Request
Change Account
Close Account
Annual Return Instructions