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EMPLOYER’S QUARTERLY RETURN LICENSE FEES WITHHELD CITY OF ST MATTHEWS KENTUCKY – Quarterly report of wages paid and tax
withheld. Due last day of month following end of calendar quarter.
1. NUMBER OF TAXABLE EMPLOYEES: I HEREBY CERTIFTY THAT THE INFORMATION AND STATEMENTS CONTAINED HEREIN
AND ANY SCHEDULES OR EXHIBITS ATTACHED ARE TRUE AND CORRECT.
2. SALARIES, WAGES, COMMISSION &
OTHER COMPENSATION PAID ALL SIGNED: _______________________________ TITLE: ______________________________
EMPLOYEES:
3. AMOUNT OF LINE 2 EARNED PRINT NAME: DATE:
OUTSIDE ST. MATTHEWS:
4. AMOUNT OF SALARIES, WAGES,
COMMISSIONS, ETC. SUBJECT TO FOR QUARTER ENDING 6. TOTAL TAX (Line 5):
TAX EARNED WITHIN THE CITY OF $
ST. MATTHEWS: DUE ON OR BEFORE 7. (LATE FILING) PENALTY:
5. TAX WITHHELD IN QUARTER $
(#4 X .0075): ACCOUNT 8. (LATE PAYMENT) INTEREST &
PENALTY – SEE INSTRUCTIONS: $
Had no employees this 9. TOTAL DUE (Line 6 + Line 7 +
quarter. Line 8): $
Will have no employees MAKE CHECKS PAYABLE TO: CITY OF ST. MATTHEWS
in the future. 3940 Grandview Avenue
Louisville KY 40207
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NOTIFY CITY OF ANY CHANGES IN OWNERSHIP OR NAME OR ADDRESS
SMW-1
INSTRUCTIONS FOR PREPARING AND FILING SMW-1
WHO MUST FILE:
Each person, firm, organization, etc. employing one or more individuals who perform services within St. Matthews is required to withhold from wages, salaries, or
other compensation occupational license fees.
FEES
The license tax is based on gross compensation paid to all employees during the quarter covered by this return. The employer is required to file form SMW-1 and
remit full payment of the license fees to the City of St. Matthews. Any employer who fails to withhold occupational taxes from employees is liable for the full amount
of fees that should have been withheld plus penalty and interest if applicable.
REMITTANCE SCHEDULE
1 STQuarter must be postmarked on or before April 30
2 ndQuarter must be postmarked on or before July 31
3 rdQuarter must be postmarked on or before October 31
4 thQuarter must be postmarked on or before January 31
TO COMPLETE RETURN
A. All returns must be signed with official title and date.
B. Print name of person preparing the return in designated area.
1. Enter number of employees subject to occupational tax.
2. Enter total salaries, wages, commissions, incentive payments, bonuses and other compensation paid all employees during the quarter covered by this
return.
3. Enter amount of Line 2 earned outside of St. Matthews.
4. Enter amount earned in St. Matthews (Line 2 minus Line 3).
5. Enter amount of Line 4 times .0075.
6. Enter taxes withheld (Line 5).
7. Failure to file on time subjects the licensee to penalty of 5% (of Line 6) per month, or fraction of a month such return remains unfiled, to a maximum of
25%.
8. Failure to pay when due subjects the license to an additional 10% penalty (minimum $10.00) plus interest at the rate of 5% per month or a fraction of a
month from the due date until paid.
9. Total of Line 6 plus Line 7 plus Line 8 = Pay this amount.
* If you had no employees during this quarter, place a check mark in the box labeled no employees.
* If you no longer have employees and the date of your last payroll was made prior to the last day of the quarter for which this return is being filed, place a
check mark in the box labeled you will not have employees in the future.
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