OCCUPATIONAL TAX FORMS
Forms and online payment capability are available below.
We are accepting the standardized OLS tax return as required by HB 277.
The office is changing physical location. I will now be located in the Electrical Inspector's office
located in the Planning & Zoning office at 220 Main Cross St. The mailing address will not change.
Occupational License Fee: 0.80% of gross wages earned in Spencer County
Net Profit License Fee: 0.80% of net profit earned in Spencer County
For questions, regarding Occupational Tax Forms:
Net Profit Return Frequently Asked Questions
or contact: Stephannie Smith, Spencer County Occupational License Administrator
Phone: 502-477-2997 | Fax: 502-477-2998
Office hours: Mon/Wed: 9-4:00; Fri: 9-3
Payments of less than $1.00 can be added to the next quarter but need to notify the Occupational License Administrator.
Payroll returns with no payment due, may be emailed or faxed.
Pay online Please read instructions; or call 1-866-549-1010. Please note the bureau codes below before calling.
Spencer County Business License & Net Profit License Fee (Net Profit Business Tax)
Spencer County Occupational License Fee (payroll tax)
Note: Clicking on the all links will open a new web browser.
All forms are in Acrobat PDF format. If you do not have Acrobat you can download the FREE software by clicking here. You will be able to fill out form(s), print and save onto your computer using Acrobat.
FORMS (updated 01/2020)
ORDINANCE NO. 22
(19 Pages). An Ordinance relating to the imposition and administration of an Occupational License Requirement, and payment of an Occupational License Fee by persons and business entities conducting businesses, occupations, and professions within Spencer County, KY. - PDF
Quarterly Form OCC-3PT
Employer’s Return of License Fee Withheld
Annual Reconciliation of Withholding Taxes Form
(2 Pages). Annual Reconciliation of Employer's Quarterly Return of Occupational License Fees Withheld and Individual Employee Statement - PDF
Net Profit License Fee Instructions - Spencer County
Please refer to Spencer County instructions, where specified in this document.
OL-S Single District Form
Standardized Occupational License Fee form - HB 277 KRS-mandated. We must accept this form, you are not required to utilize it. You may choose to still utilize our local return below.