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Occupational Tax Forms

Forms and online payment capability are available below.

Our third party payroll tax payment processor has been bought out by another third party processor. 
The remittance address for quarterly payroll forms/payments has changed to:

P.O. Box:  1160
MARIETTA, OH  45750-1160

Business license applications/payments, Net Profit License Fee Return/Payments and any other correspondence should be mailed to:

P.O. Box 397

Taylorsville, KY  40071

We are accepting the standardized OLS tax return as required by HB 277.

I am  located in the Electrical Inspector's office located in the Planning & Zoning office at 220 Main Cross St. 

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)

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FORMS (updated 01/2020)7 documents

    (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
    Most businesses
  • 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
  • Change Account
  • Close Account
  • Application of Refund for Payroll Tax Withheld

NET PROFIT8 documents

  • Net ocuments/occup-forms/Spencer County Net Profit License Fee Instructions (2015 forward).pdf">OL-S Instructions
    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.
  • 2021 Tax Year Net Profit License Fee Return
  • 2022 Tax Year Net Profit Extension Form
  • 2022 Tax Year Net Profit Return
  • Form to remit 1099 Information