Business & Occupational Licenses

Rate Change Effective October 1, 2017

Pursuant to Ordinance Number 1894 (PDF) Fiscal Year 2017:

• Beginning October 1, 2017: the rate at which Occupational License Fee (Payroll Tax) will be calculated will be 1.90%.
• Beginning October 1, 2017: the rate at which the Net Profit License Fee (annual license fee return) will be calculated will be 1.75%.

The net profit license fee rate change will affect returns for the tax year ending after September 30, 2017. Net profit license fee returns due by April 15, 2018, submitted for the tax year of January 1, 2017, to December 31, 2017, will be calculated at 1.75%.

Resources & Information

• Annual Reconciliation Form (PDF)
• Business Registration Application (PDF)
• Request To Close Business License Account (PDF)
• Annual License Fee Return (PDF)
• Payroll Frequently Asked Questions (PDF)
• Quarterly Withholding Return (PDF)
• Subcontractors Form (PDF)
• Occupational License Ordinance (PDF)
• Amending Ordinance Number 1863 (PDF) (tax rates effective October 1, 2015)
• Ordinance Number 1894 (PDF) (tax rates effective October 1, 2017)

Boyle County Fiscal Court

• Boyle County Tax Administrator

Planning & Zoning

• Downloadable Documents