INSTRUCTIONS 
 FOR PREPARING INDIVIDUAL LICENSE TAX RETURN 
 
 1.  WHO MUST FILE: 
 
 All persons engaging in any trade, occupation or profession, within the city, 
 and/or property owned or held by lease or easement, when employed by another, 
 shall pay a license fee measured by and equal to one and one-half percent (1.5%) 
 of gross receipts paid for the service. 
  
 2.  PERIOD COVERED: 
  
 The calendar year covered by this return must be indicated in the space provided 
 on page 1.  Returns are due on or before April 15 of the year following the 
 calendar year that is being reported. 
  
 3.  PAYMENT OF LICENSE FEE: 
  
 The license fee must be paid in full at the time of filing on or before April 15 of 
 the year following the reporting period.  Reports filed after April 15 are 
 considered past due and are subject to penalty and interest as explained in number 
 4 below.  Checks are to be made payable to City of Nicholasville. 
  
 4.  INTEREST AND PENALTY: 
  
 All license fees imposed by Ordinance Section 21-51, 21-52, 21-53, 21-54, 21-55, 
 21-56, 21-57, and 21-58 remaining unpaid after they have become due shall bear 
 interest at the rate of six percent (6%) per annum and a penalty of ten percent 
 (10%) which shall also draw interest until paid. 
  
 5.  COMPUTATION OF LICENSE FEE: 
 
 Item 1.  List all information in connection with your employment.  “Gross 
 Income” includes the gross amount of all salaries, wages, commissions, bonuses 
 or other money payments of any kind, or other considerations having a monetary 
 value, which a person receives or becomes entitled to, or is given credit for by an 
 employer, without deduction for withholding taxes, social security benefits, or 
 any form of insurance or retirements benefits, or other deductions made by an 
 employer in calculating “take home pay”.  Nicholasville Income includes all of 
 the above defined income earned for services performed or work done within the 
 City of Nicholasville. 
  
 Item 2.  Enter totals of Gross Income, Nicholasville Income, and Nicholasville 
 Tax Withheld from all sources of employment. 
  

  Item 3.  Enter Total Nicholasville Income as found in Item 2 above. 
 
  Item 4.  Enter one and one-half percent (1.5%) of total Nicholasville Income 
          (line 3). 
          
  Item 5.  Enter total tax withheld by employers (line 2). 
  
  Item 6.  The excess of line 4 over line 5 represents ADDITIONAL TAX DUE, 
            if any. 
 
  Item 7.  The excess of line 5 over line 4 represents amount to corrected.  If a  
                          refund is necessary, employer must sign return is space provided. 
 
  Item 8.  If this return is being filed late, calculate the penalty due by multiplying  
                          the ADDITIONAL TAX DUE from line 6 by ten percent (10%) and  
                          inserting this amount on line 7. 
 
  Item 9.  If this return is being filed late, calculate the interest due on the totals  
                          from line 6 and 7 by adding those two amounts and calculating interest at  
                          the rate of six percent (6%) per annum. 
 
 6.  FAILURE TO FILE RETURN AND PAY LICENSE FEE: 
   
  Any person who shall fail, neglect, or refuse to make any return or pay any fee or 
  tax required by this ordinance or shall refuse to permit the Tax Administrator or 
  any agent or employee designated by him, in writing, to examine his books, 
  records and papers, or who shall knowingly make any incomplete, false or 
  fraudulent return or who shall attempt to do anything whatever to avoid the full 
  disclosure of the amount of earnings to avoid payment of the whole or any part of 
  the license fee, shall, upon conviction, be guilty of a misdemeanor and shall be 
  fined not less than fifty dollars ($50.00) nor more than fifteen hundred dollars 
  ($1,500.00) or imprisoned for not more than thirty (30) days or both.  Each failure 
  or refusal to comply with the ordinance sections pertaining to this license fee shall 
  constitute a separate offense.  Each day that failure or refusal continues without 
  compliance shall constitute a separate offense. 
 
 7.  VACATION PAY/SICK PAY: 
   
  Do not deduct vacation or sick pay when computing number of working days 
  within the City.  Vacation pay and sick pay are included in Gross Income. 
 
 8.  QUESTIONS 
  If you have questions concerning this return please call (859) 885-7618 or visit 
  our office at 517 North Main Street, Nicholasville, Kentucky. 

                Nicholasville Individual License Tax Return 
                                                                        
 For taxable period beginning __________, 20____, and ending __________, 20____ 
 
________________________________________________________________________ 
               (Name, Please Print)                           Occupation                                    Social Security Number 
 
________________________________________________________________________ 
                  (Number & Street)                                    (City)                          (County)                        (State) 
 
________________________________________________________________________ 
 
         1.  Enter all wages, salaries, bonuses, commissions, and other compensations earned  
              for work done or services performed. 
 
    Employer’s Name                    Where Employed                    Gross Income        Nicholasville Income     Nicholasville Tax Withheld 
                                                                       
 2.ENTER TOTALS HERE……………                $                                    $         $         
 
 3.  Enter Total Nicholasville Income (line 2) ………………………$ ___________ 
 
 4.  Enter one and one-half percent (1.5%) of line 3…………………$ ___________ 
 
 5.  Enter Total Nicholasville Occupational Tax withheld (line 2)…..$ ___________ 
 
 6.  If line 4 is greater than line 5 enter difference as ADDITIONAL TAX DUE                                                                                                            
                                                                                                                   $ ___________ 
 
 7.  Penalty for late filing (10%)…………………………………….. $ ___________ 
 
 8.  Interest (1/2 of 1% per month)on total of lines 6 and 7…………..$ ___________ 
 
 9.        If line 5 is greater than line 4 enter difference to be CORRECTED                                                    
                                                                                                                   $ ___________ 
 
________________________________________________________________________ 
 
I declare under penalties that this return (including any accompanying schedules and statements) has been 
examined by me and to the best of my knowledge and belief is a true, correct, and complete return. 
 
____________________________   ___________________________  ______________ 
          (Signature of Employer)*                               Signature of Taxpayer                        Date Signed 
 
______________________________________________________________________________________ 
*This return must be signed by your employer. 

 Return To: 
 City of Nicholasville 
 Tax Office 
 517 North Main Street 
 PO Box 590 
 Nicholasville, Kentucky 40340-0590