PHONE: (270) 842-7168 
                               WITHHOLDING INSTRUCTIONS                          FAX: (270) 842-3411 
                      For Tax Years Beginning On or After January 1, 2008 
      WARREN COUNTY SCHOOLS OCCUPATIONAL TAX OFFICE 
                      P.O. Box 51530, 303 Lovers Lane, Bowling Green, KY 42103 
                                                  
EMPLOYER’S DETERMINATION OF THE TAXABILITY OF EMPLOYEES: 
 
 An employer must determine if its employees are subject to the Warren County 
 Schools Occupational Withholding Tax.  The Warren County Schools 
 Occupational Tax Rate is one half of one percent (.50%) and is withheld on the 
                      1
 GROSS WAGES                of the employee.  
  
Two pieces of information are necessary in order to determine if the tax is required to 
be withheld: 
  
FIRST FACTOR TO CONSIDER: 
  
 An employer must determine whether the employee is a resident of the Warren 
 County School District:   
  
                                                                                2
      If the employee IS NOT A RESIDENT then he/she is not taxable.  
  
      If the employee IS A RESIDENT then the employer must consider the 
      second factor (see below) to determine the employee’s taxability.   
  
 Note:  If the employee does not know what school district he/she resides in -  
 Address Verification Assistance is Available by Calling (270) 842-7168. 
  
SECOND FACTOR TO CONSIDER: 
  
 If the employee is a resident of the Warren County School District, the next step is to 
 determine whether the employee earns wages anywhere within Warren County, 
 Kentucky. If a resident employee earns wages in any part of Warren County or Bowling 
 Green, then his or her GROSS WAGES are taxable.  NO CONSIDERATION IS GIVEN 
 TO WHETHER THE WORK LOCATION IS IN THE “CITY” OR “COUNTY.”  Only 
 resident employees who earn wages outside Bowling Green and Warren County, 
 Kentucky (For example, in another county or state) would be exempt from the 
 withholding tax. 
  
1
 Gross Wages is total GROSS Compensation from all sources including:  
 ♦ Retirement 
 ♦ Profit Sharing 
 ♦ Deferred Compensation Plans 
 ♦ Contributions to Section 125 and 132 plans (Cafeteria Plans) 
 ♦ Any benefit that is taxable for federal income tax purposes 
   ♦  Ex. of Taxable Fringe Benefits:         Auto Allowance 
                                                 Life Ins > $50,000 
  Education Reimbursement 
                                              Parking, Meal, or Moving Allowance 
  
2
 Please be aware that “CITY ANNEXED” areas are within the Warren County School District.