- 2 -
|
GENERAL INFORMATION
The QUARTERLY INDIVIDUAL EMPLOYEE RETURN is filed during the first three quarters of each year by any employee who, as a result of the
failure by an employer to withhold the occupational license fee, chooses to remit quarterly the Occupational License Fee due to the City of
Owensboro and/or Daviess County Fiscal Court. On or before the 15th day of the fourth month following the end of each calendar year,
the employee will be required to file an Annual Individual Employee Return to reconcile payments made during any of the first three
quarters of the year and pay any additional license fee due.
For the purposes of calculating the Occupational License Fee due, compensation earned by an employee as a result of time spent providing
services within the corporate city limits of Owensboro shall be considered when determining the Occupational License Fee due the City of
Owensboro. Compensation earned by an employee as a result of time spent providing services within Daviess County, occurring outside
the corporate city limits of Owensboro, shall be considered when determining the Occupational License Fee due Daviess County. If it is
impossible to apportion the employee earnings on time spent because of the peculiar nature of the services of the employee, or of the
unusual basis of compensation, apportionment shall be made for both the City of Owensboro and/or Daviess County in accordance with
the facts. With respect to an employee who determines that compensation cannot be accurately measured by time spent, such employee
shall furnish with the Quarterly Individual Employee Return a detailed statement of the facts providing a clear and concise explanation of
the circumstances under which compensation is paid to the employee.
INSTRUCTIONS FOR COMPLETION OF THE INDIVIDUAL EMPLOYEE RETURN
Enter the Gross Employee Compensation earned during the quarter including deferred compensation, Section 125 "Cafeteria Plan
Line 1
Benefits," and other subject benefits.
Note The employee filing a return for the City of Owensboro should be aware that Section 125 "Cafeteria Plan Benefits" only became subject to
the City of Owensboro Occupational License Fee effective with employee compensations paid on or after July 1, 2005
Enter the total hours/days worked everywhere during the quarter to earn the compensation reported on Line 1. (For example: 40 hours x
Line 2
13 weeks = 520 hours worked this quarter) This number may vary based on overtime or due to working more or less than a standard five
day work week. Total hours/days worked per year should exclude vacation, sick and holiday benefits.
Line 3 City of Owensboro (Column A):
Enter the total hours/days worked in the City of Owensboro during the quarter. Total hours/days worked in the City of Owensboro should
exclude vacation, sick and holiday benefits.
Daviess County (Column B):
Enter the total hours/days worked in Daviess County, outside the City of Owensboro during the quarter. Total hours/days worked in
Daviess County should exclude vacation, sick and holiday benefits.
Line 4 Enter the percentage of hours worked as applicable. (Line 3 divided by Line 2)
Line 5 Calculate the compensation subject to license fee. (Multiply Line 4 by Line 1).
Line 6 Applicable occupational license fee rate for jurisdiction.
Line 7 Calculate the occupational license fee due. (Multiply Line 6 by Line 5)
Line 8 Total Payments Due (Add Line 7 Column A to Line 7 Column B and enter on Line 8)
(PAY THIS AMOUNT WITH THE RETURN)
|