- 5 -
|
GENERAL INFORMATION
The ANNUAL INDIVIDUAL EMPLOYEE RETURN is required to be filed by any employee, who during the calendar
year, failed to remit through employer withholding or other payment means, the correct amount of Occupational License
Fee due to the City of Owensboro and/or Daviess County Fiscal Court. For 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 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. For any underpayment of license fee by the employee, this return must be filed
th
and the fee paid by the 15 day of the fourth month following the end of the calendar year for which the additional
license fee is due. After that date applicable penalty and interest will be assessed.
THERE IS A TWO-YEAR STATUTE OF LIMITATIONS within which a request for refund must be submitted to the
City of Owensboro and/or Daviess County. A refund request made by an employee who has compensation attributable to
activities outside either jurisdiction, but whose employer has withheld and remitted the occupational license fee to the
th
jurisdiction(s), must be postmarked within 2 years of the 15 day of the fourth month following the end of the calendar
year for which a refund is due.
ANY REFUND OF OCCUPATIONAL LICENSE FEE DUE THE EMPLOYEE WILL BE MAILED DIRECTLY
TO THE EMPLOYER at the last known address, unless there is submitted with the return a signed request from the
employer to mail the refund directly to the employee. The employee must complete the appropriate parts of the return and
both the employee and employer must sign the form or any request for refund will not be honored. A 1099-G form will be
issued to all employees at the end of the tax year on any refund over ten dollars ($10.00) that is mailed directly to the
employee.
REQUIRED INFORMATION NEEDED FOR A REFUND TO BE ISSUED
• Separate return for each employee for each year involved.
• If employee is due a refund as a result of working for more than one employer, a separate return must be
completed by the employee to claim the refund for each employer who incorrectly withheld the license fee.
• Copy of the applicable W-2(s) must be attached to each return filed.
• Copy of final pay stub for the year.
• Signature of employee verifying that all information on the document is correct.
• Signature of employer verifying that all information is correct.
INSTRUCTIONS FOR COMPLETION OF THE ANNUAL INDIVIDUAL EMPLOYEE RETURN
Line 1 Enter the Total Gross Wages per the Medicare Wage box of W-2(s), including deferred compensation, Section
125 “Cafeteria Plan Benefits,” and other subject benefits not included in the Medicare Wage box.
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.
Line 2 Enter the total hours/days worked everywhere during the year to earn the compensation reported on Line 1. (For
example: 40 hours x 52 weeks = 2,080 hours worked per year. 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:
Enter the total hours/days worked in the City of Owensboro during the year. Total hours/days worked in the
City of Owensboro should exclude vacation, sick and holiday benefits. Failure to complete any and all parts
Form 200-VO will delay the processing of your refund.
Daviess County:
|