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Quarterly Tax Payments

Every person or business entity engaged in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the County an Occupational License Tax for the privilege of engaging in such activities within the County. The annual Occupational License Tax hereby imposed and levied shall be one (1.00%) percent of all wages and compensation paid or payable in the County for work done or services performed or rendered in the County by an employee. 
This ordinance does not intended to be a tax on net profits of any person, business or entity, and instead is an Occupational License tax upon any salaries, wages, commissions, and other compensation which are earned for work done or services performed or rendered by residents and nonresidents in Mason County. 
If any business dissolves, cases to operate, or withdraws from the County during any taxable year, or if any business entity in any manner surrenders or loses its charter during any taxable year, the dissolution, cessation of business, withdrawal, or loss or surrender of charter shall not defeat the filing of returns and the assessment and collection of any Occupational License Tax for the period of that taxable year during which the business entity had business activity in the County. 

Exemptions:
A) Any compensation received by members of the Kentucky national guard for active duty training, unit training assemblies and annual field training; 
B) Any compensation received by precinct workers for election training or work at election booths in state, county, and local primary, regular, or special elections; and 
C) Any persons engaged in agriculture business (raising crops and livestock) who employs five (5) or less full time employees, and part time employees hired from time to time for harvesting or other on-farm agricultural tasks shall be exempted and not be considered as full time employees to draft purposes of this subsection. The County Treasurer is empowered to draft regulations defining full time employees for the purpose of this ordinance. 

Penalties:
There is a five (5%) percent penalties for each calendar month or fraction thereof, this shall not exceed twenty-five (25%) perfect of the total tax due; however, the penalty shall not be less than twenty-five dollars ($25). In addition, an amount equal to eight percent (8%) per annum simple interest on the tax shown due, but not previously paid; a fraction of the month is counted as an entire month. 
If a business has acquired late fees, they will receive a form during the last month of the current quarter and the late fees must be paid with the next quarterly payments. 

Please email tax@masoncountykentucky.us or call (606) 934-1212 if quarterly coupons are needed.