NOTICE TO EMPLOYERS, SELF EMPLOYED PERSONS,
                       PARTNERSHIPS AND CORPORATIONS WITH INCOME
                                     EARNED IN NELSON COUNTY.

                REGARDING:  NELSON COUNTY OCCUPATIONAL LICENSE FEE

Nelson Fiscal Court has levied an Occupational License Fee upon all persons who are engaged or
employed in any trade, occupation, or profession within Nelson County when employed by another. 
The effective date of the fee is January 1, 1991.  Income earned in Nelson County on or after that
date is subject to the fee, which is 1/2 of 1% of the first $15, 000.00 of income The.  maximum 
fee for any one individual is $75.00 per year.

                                     REQUIRED OF EMPLOYERS

1.  Withhold the license fee from the covered gross pay of employees.

2.  Mail fee return and the withheld fee to the County as follows:

     Number of Employees                    Payment and Return Due
     A.  50 or more employees               Monthly by the 10th of the following month.
                                            Annual Reconciliation Report due January 31.

     B.  5 to 49 employees                  Quarterly, by the 30th day following the end of the quarter.
                                            Annual Reconciliation Report due January 31.

     C.  Less than 5 employees              Annually, by January 31, with Annual Reconciliation Report.

3.  File Annual Reconciliation Report to identify the employer and list all employees from whom 
     the license fee was withheld.  The list shall include social security number, name, gross wages
    subject to license fee, fee withheld, and a reconciliation showing that the employer has paid to 
    to the County the fees withehld.

4.  File Occupational License Fee Return on Net Profits:  all persons engaged in any trade, 
     occupation, or profession within Nelson County for themselves for profit or gain shall pay a
     license fee equal to 1/2 of 1% of the net profit, but not to exceed $75.00 per year.

Covered Gross Pay generally refers to any payments made to employees for work within Nelson
County which are subject to FICA taxes ( or would be if the employee were covered by FICA).  
Payments not subject to FICA taxes under terms of an IRS approved "cafeteria" or section 179 
plan, are excluded from covered gross pay.  Persons desiring a copy of the Ordinance should note
their request on the application form.

                            Nelson Occupational License Administrator
                                            Attn:  Teresa Smith
                              One Court Square STE 202 PO Box 578
                                         Bardstown, KY 40004
                            Phone:  502-348-1862    Fax:  502-348-1897
                                     Web Site nelsoncountyky.com