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INSTRUCTIONS

PART I

Line 1A City of Owensboro
Column I - Enter the total net profit as originally reported on Part I.
Column III - Enter the amended total net profit as corrected from the amended Part I.
Column II – Enter the net increase or decrease of Total Net Profit.

Line 1B Daviess County
Column I - Enter the total net profit as originally reported on Part I
Column III - Enter the amended total net profit as corrected from the amended Part I.
Column II – Enter the net increase or decrease of Total Net Profit.

Line 2A City of Owensboro
Column I - Enter the total net profit or loss, as originally reported or adjusted, resulting from: real estate rental if the Gross
Receipts from such rental is $5,000 or less for periods ending on or after 12/31/06, or for the rental of less than 10 single
habitable residential units if period ending is prior to 12/31/06; the sale of farm products by a farmer in the city limits,
as defined by regulation; and amounts earned prior to attaining age 16. If the amount is a net profit, enter as a
negative number. If the amount is a net loss, enter as a positive number. Attach Schedule showing exempt amounts.
Column III - Enter the corrected total net profit or loss resulting from: real estate rental if the Gross Receipts from such rental is
$5,000 or less for periods ending on or after 12/31/06, or for the rental of less than 10 single habitable units if period ending is prior
to 12/31/06; the sale of farm products by a farmer in the city limits, as defined by regulation; and amounts earned prior to attaining
age 16. If the amount is a net profit, enter as a negative number. If the amount is a net loss, enter as a positive number. Attach
Schedule showing exempt amounts. Column II – Enter the net increase or decrease in Pre-Apportionment Adjustments.

Line 2B Daviess County
Column I – Enter the total net profit or loss, as originally reported or adjusted,resulting from: the rental of less than 10 single
habitable residential rental units in Daviess County, outside the city limits of Owensboro; and amounts earned prior to attaining
age 16. If the amount is a net profit, enter as a negative number. If the amount is a net loss, enter as a positive number. Attach
Schedule showing exempt amounts.
Column III -Enter the corrected net profit or loss, as originally reported or adjusted,resulting from: the rental of less than 10
single habitable residential units in Daviess County, outside the city limits of Owensboro; and amounts earned prior to attaining
age 16. If the amount is a net profit, enter as a negative number. If the amount is a net loss, enter as a positive number.
Attach Schedule showing exempt amounts.
Column II – Enter the net increase or decrease in Pre-Apportionment Adjustments.

Line 3A City of Owensboro
Column I - Enter the Adjusted Net Profit as originally reported or adjusted. Line 1A plus Line 2A.
Column III - Enter the Adjusted Net Profit as amended. Line 1A plus Line 2A
Column II - Enter the net increase or decrease to Adjusted Net Profit.

Line 3B Daviess County
Column I - Enter the Adjusted Net Profit as originally reported or adjusted. Line 1B plus Line 2B.
Column III - Enter the Adjusted Net Profit as amended. Line 1B plus Line 2B
Column II - Enter the net increase or decrease to Adjusted Net Profit.

Line 4A City of Owensboro
Column I - Enter the Business Apportionment Percentage as originally reported or adjusted.
Column III - Enter the Business Apportionment Percentage as amended.
Column II - Enter the net increase or decrease to the Business Apportionment Percentage.

Line 4B Daviess County
Column I - Enter the Business Apportionment Percentage as originally reported or adjusted.
Column III - Enter the Business Apportionment Percentage as amended.
Column II - Enter the net increase or decrease to the Business Apportionment Percentage.

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Line 5A  City of Owensboro 
         Column I - Enter the                 Taxable Net Profit as originally reported or adjusted.Multiply Line 3A by Line 4A.  
               Column III - Enter the corrected Taxable Net Profit. Multiply Line 3A by Line 4A. 
               Column II - Enter the net increase or decrease of Taxable Net Profit. 
 
Line 5B  Daviess County 
      Column I - Enter the                    Taxable Net Profit as originally reported or adjusted.Multiply Line 3B by Line 4B.  
               Column III - Enter the corrected Taxable Net Profit. Multiply Line 3B by Line 4B. 
               Column II - Enter the net increase or decrease of Taxable Net Profit. 
 
Line 6A  City of Owensboro  
      Column I - Multiply the applicable rate from Table A below by line 5A as originally reported or adjusted. 
      Column II - Multiply the applicable rate from Table A below by line 5A as amended. 
               Column III - Enter the net increase or decrease of License Fee Due. 
                                                                                 
                                                                               Table A 
                                                                                 
                                                         Period Ending                     Rate (%) 
                                                          (tax year end) 
 
                                                           7/31/15                         1.335 
                                                           8/31/15                         1.340 
                                                           9/30/15                         1.345 
                                                           10/31/15                        1.350 
                                                           11/30/15                        1.355 
                                                           12/31/15                        1.360 
                                                           1/31/16                         1.365 
                                                           2/29/16                         1.370 
                                                           3/31/16                         1.375 
                                                           4/30/16                         1.380 
                                                           5/31/16                         1.385 
                                                           6/30/16 – 6/31/17               1.390 
                                                           7/31/17                         1.42 
                                                           8/31/17                         1.46 
                                                           9/30/17                         1.49 
                                                           10/31/17                        1.52 
                                                           11/30/17                        1.55 
                                                           12/31/17                        1.59 
                                                           1/31/18                         1.62 
                                                           2/28/18                         1.65 
                                                           3/31/18                         1.68 
                                                           4/30/18                         1.72 
                                                           5/31/18                         1.75 
                                                           6/30/18 & after                 1.78 
 
Line 6B Daviess County 
         Column I - Multiply the applicable rate from Table B or Table C below by line 5B as originally reported or adjusted. 
         Column II - Multiply the applicable rate from Table B or Table C below by line 5B as amended. 
               Column III - Enter the net increase or decrease of License Fee Due.  
                
                                              Table B                                                                                                Table C                                                 
 
                      Period Ending                        Rate (%)                                              Period Ending                   Rate (%)          
                      (tax year end)                                                                                       (tax year end)                                                                            
 
                      07/31/05                             .0417                                   01/31/07                                                 .4875 
                      08/31/05                             .0833                                   02/28/07                                                 .4750

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.125009/30/05 03/31/07 .4625
10/31/05 .1667 04/30/07 .4500
11/30/05 .2084 05/31/07 .4375
12/31/05 .2500 06/30/07 .4250

01/31/06 .2917 07/31/07 .4125
02/28/06 .3333 08/31/07 .4000
03/31/06 .3750 09/30/07 .3875
04/30/06 .4167 10/31/07 .3750
05/31/06 .4584 11/30/07 .3625
06/30/06 thru 12/31/06 .5000 12/31/07 and after .3500

Line 7A City of Owensboro
Column I – Enter penalty as originally reported. Any licensee who fails to file and/or pay the license fee by the due date
shall pay penalty at the rate of 5% per calendar month, not to exceed 25% of the total license fee due,
however, the penalty will always be a minimum of $25. Multiply applicable percentage by Line 6A.
Column III – Enter penalty due on the amended license fee due. Any licensee who fails to file and/or pay the license fee by
the due date shall pay penalty at the rate of 5% per calendar month, not to exceed 25% of the total license
fee due, however, the penalty will always be a minimum of $25. Multiply applicable percentage by Line 6A.
Column II – Enter the net increase or decrease of penalty.

Line 7B Daviess County
Column I – Enter penalty as originally reported. Any licensee who fails to file and/or pay the license fee by the due date
shall pay penalty at the rate of 5% per calendar month, not to exceed 25% of the total license fee due,
however, the penalty will always be a minimum of $25. Multiply applicable percentage by Line 6B.
Column III – Enter penalty due on the amended license fee due. Any licensee who fails to file and/or pay the license fee by
the due date shall pay penalty at the rate of 5% per calendar month, not to exceed 25% of the total license
fee due, however, the penalty will always be a minimum of $25. Multiply applicable percentage by Line 6B.
Column II – Enter the net increase or decrease of penalty.

Line 8A City of Owensboro
Column I – Enter interest as originally reported. Any licensee who fails to pay the license fee by the due date shall pay
interest at the rate of 1% per calendar month, or fraction thereof, of any license fee due. Multiply Line 6A by
applicable percentage.
Column III – Enter interest due on the amended license fee due. Any licensee who fails to pay the license fee by the due date
shall pay interest at the rate of 1% per calendar month, or fraction thereof, of any license fee due. Multiply
Line 6A by applicable percentage.
Column II – Enter the net increase or decrease of interest.

Line 8B Daviess County
Column I – Enter interest as originally reported. Any licensee who fails to pay the license fee by the due date shall pay
interest at the rate of 1% per calendar month, or fraction thereof, of any license fee due. Multiply Line 6B by
applicable percentage.
Column III – Enter interest due on the amended license fee due. Any licensee who fails to pay the license fee by the due date
shall pay interest at the rate of 1% per calendar month, or fraction thereof, of any license fee due. Multiply
Line 6B by applicable percentage.
Column II – Enter the net increase or decrease of interest.

Line 9A City of Owensboro
Column I – Enter total amount due as originally reported. Add Lines 6A, 7A and 8A.
Column III – Enter total amount due as amended. Add Lines 6A, 7A and 8A.
Column II – Enter the net increase or decrease of the total amount due.

Line 9B Daviess County

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Column I – Enter total amount due as originally reported. Add Lines 6B, 7B and 8B.
Column III – Enter total amount due as amended. Add Lines 6B, 7B and 8B.
Column II – Enter the net increase or decrease of the total amount due.

Line 10A City of Owensboro - Enter the amount of license fee, interest and penalty paid with original return.

Line 10B Daviess County - Enter the amount of license fee, interest and penalty paid with original return.

Line 11A City of Owensboro - Enter any existing payments or credits not claimed on the original return.

Line 11B Daviess County - Enter any existing payments or credits not claimed on the original return.

Line 12A City of Owensboro - Enter total payments and credits. Line 10A plus Line 11A.

Line 12B Daviess County - Enter total payments and credits. Line 10B plus Line 11B.

Line 13A City of Owensboro – Enter refund or credit, if any, shown on original return.

Line 13B Daviess County - Enter refund or credit, if any, shown on original return.

Line 14A City of Owensboro – Enter adjusted credits. Line 12A minus Line 13A.

Line 14B Daviess County – Enter adjusted credits. Line 12B minus Line 13B.

Line 15A City of Owensboro - If Line 9A of Column III is more than Line 14A, enter the amount due. Any overpayment of
license fee to the City of Owensboro, including payments made with an extension request, will not be allowed to offset any
underpayment of license fee to Daviess County. Any overpayment of license fee to Daviess County, including payments made
with an extension request, will not be allowed to offset any underpayment of license fee to the City Of Owensboro.

Line 15B Daviess County - If Line 9B of Column III is more than Line 14B, enter the amount due. Any overpayment of license
fee to the City of Owensboro, including payments made with an extension request, will not be allowed to offset any
underpayment of license fee to Daviess County. Any overpayment of license fee to Daviess County, including payments
made with an extension request, will not be allowed to offset any underpayment of license fee to the City Of Owensboro.

Line 16A City of Owensboro – If Line 9A of Column III is less than Line 14A, enter the refund due. Any overpayment of license
fee to the City of Owensboro, including payments made with an extension request, will not be allowed to offset an
underpayment of license fee to Daviess County. Any overpayment of license fee to Daviess County, including payments
made with an extension request, will not be allowed to offset any underpayment of license fee to the City Of Owensboro.
No refund is issued under $5.

Line 16B Daviess County - – If Line 9B of Column III is less than Line 14B, enter the refund due. Any overpayment of license
fee to the City of Owensboro, including payments made with an extension request, will not be allowed to offset any
underpayment of license fee to Daviess County. Any overpayment of license fee to Daviess County, including payments
made with an extension request, will not be allowed to offset any underpayment of license fee to the City Of Owensboro.
No refund is issued under $5.

Mail to: Occupational Tax Administrator
PO Box 10008
Owensboro, KY 42302-9008
Telephone Number: (270) 687-5600
www.owensboro.org

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