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Pay Occupational Tax

Occupational Tax Notice

To comply with local tax laws, employers and individuals conducting business in Hartford must adhere to the Occupational License Fee requirements. Please carefully review the information below. Relevant forms are available from the Tax Administrator at Hartford City Hall.

Who Must Pay

Pursuant to Ordinance 2013-06, every employee who works within the jurisdictional limits of the City of Hartford is required to pay occupational license fees on gross earnings.

  • Employers must withhold the occupational tax from employee wages each pay period.
  • Withholding must begin with wages earned during the first full pay period after July 3, 2013.
  • Withheld taxes must be remitted quarterly to the city’s Tax Administrator by:
    • October 31
    • January 31
    • April 30
    • July 31

Note: This municipal tax is in addition to any occupational tax required by Ohio County, Kentucky.

Taxpayer Requirements

For Businesses

  • Every business operating within the city limits must register and obtain a business license from City Hall.

For Employers

  • Employers (excluding the U.S. Government) must:
    • Withhold 1.00% of gross wages from all employees.
    • Remit taxes quarterly, along with forms provided by the Tax Administrator.
    • Submit an Annual Reconciliation by February 28 each year, including:
      • A reconciliation form
      • A copy of each employee’s W-2 with:
        • Name
        • Address
        • Social Security Number
        • Gross wages
        • Occupational tax withheld

No deductions are allowed on gross earnings.

For U.S. Government Employees

  • Must file and pay occupational taxes personally on a quarterly basis.
  • Submit a W-2 form for the preceding year by February 28.

For Employers with Contract Labor (1099 Workers)

  • Must provide:
    • Name, address, SSN, and gross wages of each non-employee.
    • Misc. 1099 forms with a Non-Employee Income Form.
    • If no 1099 is required by IRS, report payment amounts directly on the city form.
    • All documentation must be submitted by February 28 annually.

If a 1099 form is illegible, the information must be transcribed on the city’s form.

Forms

Occupational Tax Questionnaire – City of HartfordDownload
Quarterly Return Withholding Tax – City of HartfordDownload
Reconciliation of License Fee Withheld – City of HartfordDownload

Contact

If you have questions, please contact the Occupational Tax Administrator at Hartford City Hall: (270) 298-3612