City of Owensboro/Daviess County Fiscal Court                        Social Security # or Federal ID#
       FORM NP-1                      Net Profit License Fee Return
         Account Number                                                    Name and Address                                   Business Type
                                                                                                               ____ Individual
                                                                                                               ____ Corporation
                                                                                                               ____ Partnership
                                                                                                               ____ LLC/Individual
                                                                                                               ____ LLC/Partnership
         Period Ending                      Change of Address                                                  ____ Other _______________

____ Final return (Check only to inactivate the account-- Complete Question B)
____ No activity in jurisdictions during tax year.  Account will remain open.(              Check only if no activity in both jurisdictions) Zero Due
A)  Business telephone:
B)  If business activity was discontinued within both jurisdictions during the year, state when:            /         /
______  If sold, enter name and address of successor:
C)  Did you have employees working in either jurisdiction during the tax year? ____ YES ____ NO

    Make check payable                    FILING STATUS >>>    ATTACH APPLICABLE FEDERAL FORM OR SCHEDULE(S)      
           and mail to:                  ____Worksheet I                                  Schedule C, Schedule E, Schedule F, 1099-Misc
Occupational Tax Administrator           ____Worksheet P                                  Form 1065, Schedule K, rental schedule(s)
         PO BOX 10008                    ____Worksheet C                                  Form 1120, 1120A, 1120S, Schedule K, rental schedule(s)
 OWENSBORO, KY 42302-9008   (See pages 3 thru 5 of Instructions)                TAX COMPUTATION 
                                                                                            City of                           Daviess
  PHONE: (270) 687-5600                                                                     Owensboro                         County
                                                                                                    COLUMN A                     COLUMN B

 1) Total Net Profit from applicable Worksheet……………………….
 2) Pre Apportionment adjustments (READ INSTRUCTIONS)……..

 3) Adjusted Net Profit (line 1 plus line 2)………………………………

 4) Business Apportionment (Complete Worsheet Y if applicable)……………                                            %                                  %
 5) Taxable Net Profit (line 3 multiplied by line 4)………………………
                                      (If for period before 12/31/07 see Instructions to 
 6) Occupational license fee Rate     Determine Daviess County Rate for Column B)           1.33%                             0.35%
 7) Total license fee Due (line 5 x line 6)………………………………
 8) Minimum License Fee (see instructions)………………………….                                       $47                                    $0
 9) Enter the Larger amount from Line 7 or Line 8 ……....................
10) Payments/Credits and first year registration fee………...............
11) If Line 10 is larger than Line 9, Difference isRefund   Credit……
12) If Line 9 is larger than Line 10, Difference   isLicense Fee Due..........
13) Penalty (5% per  calendar month or portion thereof                
                  not to exceed 25%) MINIMUM $25…………...................
14) Interest (1% per calendar month or fraction thereof)…..............
15) Total Amount Due (add lines 12, 13 and 14)…………................
16) Payment Amount (Add line 15 Column A to line 15 Column B)……………
RETURN MUST BE SIGNED - I hereby certify, under penalty of perjury, that the statements made herein and any
supporting schedules are true, correct, and complete to the best of my knowledge.

Preparer's Signature                                 Phone                                Taxpayer's signature                     Date

                                                                                         1

                                             City of Owensboro
                                             Daviess County Fiscal Court

                                             WORKSHEET Y
                                             BUSINESS APPORTIONMENT
                                PART I - CITY OF OWENSBORO (See Page 6 of Instructions) 
                                                                                                             DIVIDE↓
APPORTIONMENT FACTORS                        COLUMN A      COLUMN B                                          COLUMN C
                                        CITY OF OWENSBORO  TOTAL EVERYWHERE                                  A ÷ B = C
1)    PAYROLL FACTOR
Compensation paid or payable to
employees (also complete Worksheet R)                                                                                 %
2)  SALES REVENUE FACTOR
Receipts from the sale, lease, or rental
   of goods, services, or property                                                                                    %

3) TOTAL PERCENTAGES ( Line 1 of Column C plus Line 2 of Column C)………………..                                            %

4) BUSINESS APPORTIONMENT Enter here and on FORM NP-1, line 4 of Column A ………….                                       %

    HOW TO CALCULATE LINE 4; BUSINESS APPORTIONMENT:
    If you had both a payroll factor and a sales revenue factor, then divide line 3 by two (2).
    If you had a payroll factor or sales revenue factor, but not both, then enter the percentage from line 3.

                                   PART II - DAVIESS COUNTY (See Page 7 of Instructions)
                                                                                                             DIVIDE↓
 APPORTIONMENT FACTORS                       COLUMN A      COLUMN B                                          COLUMN C
                                         DAVIESS COUNTY    TOTAL EVERYWHERE                                  A ÷ B = C
1)    PAYROLL FACTOR
Compensation paid or payable to 
employees (also complete Worksheet R)                                                                                 %
2)  SALES REVENUE FACTOR
Receipts from the sale, lease, or rental
   of goods, services, or property                                                                                    %

3) TOTAL PERCENTAGES ( Line 1 of Column C plus Line 2 of Column C)………………..                                            %

4) BUSINESS APPORTIONMENT Enter here and on FORM NP-1, line 4 of Column B……………                                        %

HOW TO CALCULATE LINE 4; BUSINESS APPORTIONMENT:
If you had both a payroll factor and a sales revenue factor, then divide line 3 by two (2).
If you had a payroll factor or sales revenue factor, but not both, then enter the percentage from line 3.

                                                        2

                                     City of Owensboro
                  Daviess County Fiscal Court

                  ****IMPORTANT****                                                  Federal ID # or
This Worksheet, if applicable, along with copies of all applicable federal forms     Social Security #
and schedules MUST be attached to FORM NP-1.
                                                   WORKSHEET I (See Page 8 of Instructions)
                  COMPUTATION OF TOTAL NET PROFIT
              FOR BUSINESS ENTITIES REQUIRED TO FILE INDIVIDUAL U.S. INCOME TAX RETURN
1)  Non-employee compensation reported on Form 1099-Misc as
    "Other Income" on Federal Form 1040 (Attach Page 1 of Form 1040 and
    Form 1099)

2)  Net profit or (loss) per Federal Schedule C, or C-EZ of Form 1040
    (Attach Schedule C Pages 1 and 2)

3)  Gain or (loss) on sales of business property used in a trade or business from
    Federal Form 4797 or Form 6252 reported on Schedule D of Form 1040
    (Attach Form 4797 Pages 1 and 2 and/or Form 6252)

4)  Rental income or (loss) per Federal Schedule E of Form 1040. Include all 
    Rental Income.(See instructions for details)(Attach Schedule E)

5)  Net farm profit or (loss) per Federal Schedule F, or Form 4835, of Form 1040
    (Attach Schedule F Pages 1 and 2 or Form 4835 if applicable)

6)  State income taxes and occupational license fees (taxes) based upon income
    deducted on the Federal Schedule C,C-EZ,  E, F,  Form 4835 (Attach schedule)

7)  Other Items not Deductible(Attach full explanation and applicable schedule(s))

8)  Total Income (Add lines 1 through 7)

9)  Alcoholic Beverage Sales Deduction (Worksheet X, Line 3)

10) Local/other adjustments (Attach full explanation and applicable schedule(s))

11) Total adjustments (Add lines 9 and 10)

12) Total Net Profit (Subtract line 11 from line 8) Enter here and on line 1 Column A
    and Column B of FORM NP-1. Note: If gross receipts/sales revenue in the  
    City of Owensboro is less than $3,500 do not enter this amount in Column
    A; instead complete Worksheet E.
                  WORKSHEET X: ALCOHOLIC BEVERAGE SALES DEDUCTION
                  Kentucky Alcoholic Beverage Sales
1)       DIVIDE→  Total sales                                                                         %

2)  Enter "Total Income" from line 8 of Worksheet I

3)  Alcoholic Beverage Sales Deduction (multiply line 1 by line 2)
    Enter here and on line 9 above

                                                   3

                                  City of Owensboro
                  Daviess County Fiscal Court

                  ****IMPORTANT****                                                  Federal ID # or
This Worksheet,if applicable, along with copies of all applicable federal forms      Social Security #
and schedules MUST be attached to FORM NP-1.
                                                      WORKSHEET C (See Page 9 of Instructions)
                  COMPUTATION OF TOTAL  NET PROFIT
              FOR BUSINESS ENTITIES REQUIRED TO FILE U.S. CORPORATE INCOME TAX RETURN
1)  Taxable income or (loss) per Federal Form 1120 or Ordinary income
    or (loss) per Federal Form 1120S (Attach the applicable 1120
    Pages 1 and 2 or 1120S Pages 1, 2 and 3, Schedule of Other Deductions
    and rental schedule(s), if applicable)

2)  State income taxes and occupational fees (taxes) based on income deducted
    on the Federal Form 1120, 1120A or 1120S (Attach schedule)

3)  Net operating loss deducted on Form 1120 (add as positive number)

4)  Additions from Schedule K of Form 1120S (See instructions) (Attach 
    Schedule K of Form 1120S and rental schedule(s), if applicable)

5)  Other Items Not Deductible(Attach full explanation and applicable schedule(s))

6)  Total Income (Add lines 1 through 5)

7)  Subtractions from Schedule K of Form 1120S (See instructions) (Attach 
    Schedule K of Form 1120S and rental schedule(s), if applicable)

8)  Alcoholic Beverage Sales Deduction (Worksheet X, Line 3)

9)  Local/other adjustments (Attach full explanation and applicable schedule(s))

10) Total adjustments (Add lines 7 through 9)

11) Total Net Profit (Subtract line 10 from line 6) Enter here and on line 1 Column A
    and Column B of Form NP-1. NOTE: If gross receipts/sales revenue in the 
    City of Owensboro is less than $3,500 do not enter this amount in Column
    A; instead complete Worksheet E.
                  WORKSHEET X: ALCOHOLIC BEVERAGE SALES DEDUCTION
                  Kentucky Alcoholic Beverage Sales
1)       DIVIDE→  Total sales                                                                         %

2)  Enter "Total Income" from line 6 of Worksheet C

3)  Alcoholic Beverage Sales Deduction (multiply line 1 by line 2)
    Enter here and on line 8 above

                                                   4

                                        City of Owensboro
                        Daviess County Fiscal Court

                        ****IMPORTANT****                                                  Federal ID # or
This Worksheet, if applicable, along with copies of all applicable federal forms and       Social Security #
schedules MUST be attached to FORM NP-1.
                                                      WORKSHEET P (See page 10 of Instructions) 
                        COMPUTATION OF TOTAL NET PROFIT
    FOR BUSINESS ENTITIES REQUIRED TO FILE U.S. RETURN OF PARTNERSHIP INCOME TAX RETURN
1)        Ordinary income or (loss) per Federal Form 1065 (Attach Form 1065,
          Pages 1, 2 and 3, Schedule of Other Deductions, and rental schedule(s),
          if applicable)

2)        State income taxes and occupational fees (taxes) based on income deducted
          on the Federal Form 1065 (Attach schedule)

3)        Additions from Schedule K of Form 1065 (See instructions) (Attach 
          Schedule K of Form 1065 and rental schedule(s), if applicable)

4)        Other Items not Deductible (Attach full explanation and applicable schedule(s))

5)        Total income (Add lines 1 through 4)

6)        Subtractions from Schedule K of Form 1065 (See instructions) (Attach 
          Schedule K of Form 1065 and rental schedule(s), if applicable)

7)        Alcoholic Beverage Sales Deduction (Worksheet X, Line 3)

8)        Local/other adjustments (Attach full explanation and applicable schedule(s))

9)        Professional expenses not reimbursed by the partnership (Attach schedule
          of expenses)

10)       Total adjustments (Add lines 6 through 9)

11)       Total Net Profit (Subtract line 10 from line 5) Enter here and on line 1 Column A
          and Column B of FORM NP-1. NOTE: If gross receipts/ sales revenue in the 
          City of Owensboro are less than $3,500 do not enter this amount in Column
          A; instead complete Worksheet E.
                        WORKSHEET X: ALCOHOLIC BEVERAGE SALES DEDUCTION
                        Kentucky Alcoholic Beverage Sales
1)       DIVIDE→        Total sales                                                                         %

2)        Enter "Total Income" from line 5 of Worksheet P

3)        Alcoholic Beverage Sales Deduction (multiply line 1 by line 2)
          Enter here and on line 7 above

                                                         5

                                              City of Owensboro
                                         Daviess County Fiscal Court

                                              ****IMPORTANT****

                          This Worksheet MUST be attached to FORM NP-1, if applicable.

                                                  WORKSHEET R   (See Page 11 of Instructions)
                                         RECONCILIATION OF PAYROLL FACTOR
         FOR BUSINESS ENTITIES COMPLETING THE PAYROLL APPORTIONMENT FACTOR
                                              City of Owensboro                       Daviess County 
                                         City of Owensboro Total Everywhere Daviess County    Total Everywhere
                                              Payroll  Payroll                        Payroll Payroll
1) Compensation paid or payable to
   employees per Worksheet Y 

2) Prior year accrual adjustment

3) Other additions (attach schedule)

4) Subtotal (Add lines 1 through 3)

5) Current year accrual adjustment

6) Other subtractions 

   (attach schedule)
7) Compensation paid or payable to
   employees (line 4 minus lines 5 
   and 6)

                                                      6

   City of Owensboro

   WORKSHEET E (See Page 11 of Instructions)

    Only complete this worksheet if Gross Receipts/Sales Revenue in the City of Owensboro is 
   less than $3,500, otherwise complete Worksheet C, I, or P, whichever is applicable.

1. Enter Gross Receipts/Sales Revenues earned in the City of Owensboro…………….……………
   (Only enter amount if less than $3,500)(If amount is less than $600 and no compensation
   was paid to employees working in the City of Owensboro during the year, skip lines 2
   through 5 of this worksheet and enter -0- on line 15, Column A of Form NP-1)

2. Enter wages, salaries, and other employee compensation paid to employees working
   in the City of Owensboro during the year…………………………………………………

3. If line 2 above is zero enter the amount from line 1 here, otherwise enter 0…………..………

4. If line 3 is zero or is equal to or greater than $3,500, STOP HERE. You are required to  
   complete worksheet I, P or C, and Column A of Form NP-1. Otherwise, go to line 5…………

5. Multiply the amount from Line 3 of this worksheet by 1.33%. Enter result here and on   
   Line 9, Column A of Form NP-1 and skip Lines 1 thru 8 in Column A of Form NP-1…………
   (Please attach completed Worksheet E to Form NP-1 if applicable)

                                                            7