The Pulaski County Kentucky Government provides that effective January 1, 1987 the 1% occupational license fee be imposed to all individuals, employers, and businesses in Pulaski County. Forms used day to day such as a Quarterly License Fee Return and Net Profit License Fee Return can be found on this page. The Pulaski County Occupational Tax Ordinance 220.28 can also be found here. Please feel free to contact our office with any questions you may have.
NOTE RATE CHANGE: Effective April 1, 2015 due to the City of Somerset enacting its own Occupational Tax, all employees working within the City of Somerset city limits must pay taxes on their wages to the City of Somerset as well as Pulaski County. All other employees working only in Pulaski County shall not be subject to the City Tax and will continue to pay only the taxes to Pulaski County.
Effective April 1, 2015 payments shall be made to Pulaski County Occupational Tax office on all employees that work in the City of Somerset at a rate of .9% instead of the usual 1%, then on July 1, 2015 the rate will drop to .8% for all employees that work in the city limits of Somerset. All other employees that work only in Pulaski County will remain at 1%, our Rate will remain the same. Pulaski County has not changed our rate of 1% for all Pulaski County Employees only the City of Somerset has changed. Please contact the City of Somerset at (606) 679-6366 for their rates and due dates.
THE ORDINANCES:
Pulaski County Occupational Tax Ordinance No 220.28
The governing ordinance for the collection and enforcement of Quarterly License Fee Returns and Net Profits License Fee Returns
Standardized Ordinance for all Counties with KRS
This is a standardized ordinance created by KOLA members with the help of KACO and KLC. This document is for guidance purposes and cannot “just” be passed. Anything within the document that is in blue is KRS and cannot be changed. Each of these sections in blue have the particular KRS which covers this section for reference purposes only. The black sections, we feel, are pertinent to the administration of the ordinance. There are also sections that have (OR) and a decision must be made by the county as to which option best fits their needs. Section 3 (5) list the exemptions mandated by the state. Each county will need to add their own home rule exemptions here. These particular home rule exemptions are things such as rental property (unit, gross receipts or time spent tests) exemptions. Section 13 will need to be written to cover however the county chooses to allocate their funds or all to the general fund whichever is applicable. And finally, LOCAL OPTIONS cover quarterly estimated payments and minimum / maximum tax liabilities for those jurisdictions that have these.
THE FORMS:
Application to legally do business in Pulaski County. Must be filed before commencement of business ( No Fees ). Last Updated (01/07/2016)
Application to do Business in Pulaski County (PDF)
NP100 is the Net Profit License Fee Return to be filed for all businesses beginning tax year end 2005. Last Updated : (01/13/2016)
NP 100 Net Profit License Fee Return (PDF)
NP 100 Net Profit License Fee Return (EXCEL)
Quarterly License Fee Return to be filed on all employees on a quarterly basis. Returns are due for quarters ending March 31, June 30, September 30 and December 31. These returns are due 30 days after the quarter ends. Taxes are to be withheld on gross wages before any deductions. Last Updated : (09/18/2017)
Quarterly License Fee Return for Employee Withholding (PDF)
The estimated payment voucher may be used to make Annual payments until year end taxes are filed. Last Updated : 07/13/2011
Annual Net Profit Estimated Tax Voucher (PDF)
CONTACT US:
Pulaski County Courthouse
100 North Main Street
3rd floor
P.O. Box 658
Somerset, Kentucky, 42502
OFFICE HOURS:
Monday thru Friday
8:00 AM- 4:30 PM
Phone: 606-679-2393
email:
