License Fees

Who must pay license fees?

McCracken County Ordinance No. 86; Section III. (a) states:

"All persons engaged in any trade, occupation or profession, within McCracken County, when employed by another shall pay a license fee measured by and equal to one percent (1%) of gross receipts paid for such service."

McCracken County Ordinance No. 86; Section III. (b) states:

" All persons engaged in any trade, occupation, or profession, within McCracken County, for themselves, for profit or gain, shall pay a license fee measured by and equal to one percent (1%) of the net profit realized from such activity.  “Net Profit” as used herein shall mean gross receipts less ordinary business deductions, recognized as such, and allowed by the laws of the Commonwealth of Kentucky, in computing income tax liability, but without deductions for taxes based on income.  It shall be unlawful for any person to engage in any trade, occupation or profession within McCracken County without withholding, reporting and paying the license fees herein provided and required.  Portions of this order prescribing a penalty in the form of fine or imprisonment, shall mean and include the individual members of a firm, partnership, or association and the officers of any governmental body or agency, or any corporation. "

The entire ordinance can be accessed via link at the end of this page.

When must license fees be paid?

License fees must be paid no more than 105 days after then end of the fiscal year.

Who do I send payment to?

Send payment with proper form to the Tax Administrator's Office located in the Courthouse at 301 South Sixth Street, Paducah, KY 42003.

Where can I get the forms?

You may aquire the proper form by contacting the Tax Administrator's Office at (270) 444-4722.

Payroll Tax

Who must pay payroll tax fees?

It shall be the duty of every person engaged in any trade, occupation or profession, within McCracken County who employs or engages the services of others in connection therewith, to withhold from compensation of such employee, the license fees are herein provided, at the time such compensations is paid or credited; said shall report and pay the same to the Administrator on or before April 30, July 31, October 31, and January 31, of each year, for the license fees accrued during the preceding three months beginning July 1, 1987, except as provided in (b) and (c).  Failure on the part of the employer to withhold, report and pay the license fees shall not relieve the employees from liability therefore.

When must payroll tax fees be paid?

Payroll tax should be paid on or before April 30, July 31, October 31, and January 31.

Who do I send payment to?

Send payment with proper form to the Tax Administrator's Office located in the Courthouse at 301 South Sixth Street, Paducah, KY 42003.

Where can I get the forms?

You may aquire the proper form by contacting the Tax Administrator's Office at (270) 444-4722.

Click to to view the entire ordinance regarding license fees and payroll tax.