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:

SPENCER COUNTY

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
stephanniesmith@spencercountyky.gov

You may also contact Ashlee Welch:

ashleewelch@spencercountyky.gov

Phone: 502-477-3218

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)
https://certifiedpayments.net/Index.aspx?BureauCode=4283945

Spencer County Occupational License Fee (payroll tax)
https://certifiedpayments.net/Index.aspx?BureauCode=2318331

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

BUSINESS APPLICATION
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 PROFIT

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.

SPENCER COUNTY LOCAL RETURN INSTRUCTIONS

2022 Tax Year Net Profit Return

2023 Tax Year Net Profit Return

2023 NET PROFIT EXTENSION FORM

Form to remit 1099 Information