BOONE COUNTY FISCAL COURT 
                                       www.BooneCountyKY.org 
                                       2950 Washington Street 
                                              PO Box 960 
                                       Burlington, KY  41005 

          Quarterly Withholding Tax Return Instructions for 2020 

The word "COUNTY" means Boone County, Kentucky, including the cities of Florence, Walton, and Union, and 
the unincorporated areas of Boone County which include Hebron, Burlington, Petersburg, Verona, Richwood, 
parts of Erlanger, Independence, Crittenden, and other areas of the county not specifically referenced. 

The word "COMPENSATION" includes salaries, commission, and other compensation (cash & non cash) that an 
individual received from services that were rendered in Boone County.  Compensation includes all wages as 
defined by the Internal Revenue Service, as well as any non cash compensation, such as life insurance over 
$50,000.   Please review our ordinance and/or regulations that can be found on our web site for specific details. 

                                       Remittance Due Dates 

       Quarter                                                     Quarterly Due Date 
   st
   1  - January, February, March                                   April 30, 2020
   nd
   2  - April, May, June                                            July 31, 2020 
   rd
   3  - July, August, September                                    November 2, 2020 
   th
   4  - October, November, December                                February 1, 2021

                                       Other Important Notes 
A.  Wage Detail 
Quarterly wage detail is required only when you claim a KBI or are located in a TIF District. 

B.  Employer Duty to Withhold, Report and Pay Employee Occupational License Tax 
It is the duty of the employer to deduct report and remit all applicable Boone County taxes from employee 
wages.  Employees do not file individual Boone County tax returns personally, thus the employer is 
responsible for collection and remittance of all three Boone County taxes, when applicable.  Please 
remember that the County of Boone taxes are IN ADDITION to the City of Florence, KY taxes. 

   1. Tip Income is includable in gross compensation and is fully taxable for the Boone County
       local taxes.
   2. Minister’s compensation is not exempt from the Boone County Ordinance Tax and the Boone
       County Mental Health Tax as of January 1, 2008.

C.  Due Dates and Late Payments 
Returns must be postmarked no later than the applicable due date to relieve related penalty and interest 
charges.  There is an interest charge of 1% per month AND a late filing and/or paying penalty of 5% up 
to 25% with a $25 minimum for each     of the three taxes. If your returns are not postmarked by the due date, 
even if it is a zero return, you will incur a minimum $75 late filing penalty charge.  It is your 
responsibility to keep proof of timely filing. 

D.  Quarterly Returns / No Activity / Zero Returns 
Your business must file returns on a quarterly basis, even when there are no taxable wages to report.  The 
return is still due on the original due date even when there is no payment required.  You must indicate a zero 
return by placing a zero in the respective tax blocks.  All returns MUST be signed. If your returns are not 
postmarked by the due date, even if it is a zero return, you will incur a minimum $75 late filing penalty 
charge.  

E.  Remittance 
Please mail your returns to:  Boone County Fiscal Court 
(PO Box 457 Florence, KY 41022-0457) is for tax returns WITH PAYMENT            and 
(PO Box 960 Burlington, KY 41005-0960) is for tax returns WITHOUT PAYMENT           . 

                                                                                                 Form 0906