Yes, you can make a payment online using your credit or debit card on our website. You can also make a payment in person using your credit or debit card. Our office is located at 1000 W Main Street, Suite 8, Georgetown, KY 40324.
In addition, if you do not have or prefer not to use a debit or credit card you may use our electronic check option to make a payment.
The credit card vendor will add a convenience fee per transaction.
We accept Visa, MasterCard, Discover and American Express credit and debit cards and E-check.
The Georgetown/Scott County Revenue Commission receives no portion of the convenience fees.
8am - 4pm Monday - Friday.
We are located at 1000 West Main Street, Suite 8, Georgetown KY 40324 (Next to the Georgetown Municipal Water office on Hillside Drive).
Please be advised that IRS extensions are not acceptable unless you file a copy with this office, along with any estimated tax due, on or before the original due date of the return. Attaching a copy of the approved Federal extension at the time of filing the NP100 is not sufficient.
If the due date for the filing of a return has passed, file the return as soon as possible to avoid any further penalty or interest. Additional penalties for the late filing and late payment and interest on any unpaid tax that is not paid by the original due date may be assessed.
Corporations, partnerships, individuals, sole proprietorships, estates and trusts, or other business entities engaged in a business with;
1) Business activity in Georgetown/Scott County.
2) Business nexus in Georgetown/Scott County sufficient to justify the imposition of the license tax.
YOU MUST FILE A NET PROFIT TAX RETURN (FORM NP100 ) EVEN IF:
Tax Year ending December 31: The Form NP100, Net Profit License Tax Returns must be filed and all taxes paid on or before April 15, 20xx.
Tax Year ending other than December 31: The Form NP100, Net Profit License Tax Returns must be filed and all taxes paid on or before the fifteenth day of the fourth month following the close of the fiscal year.
Every business entity, other than a sole proprietorship, subject to taxation under KRS 92.281, shall make quarterly estimated tax payments on or before the fifteenth day of the fourth, sixth, ninth and twelfth month of each taxable year if the tax liability for the taxable year exceeds five thousand dollars ($5,000).
Every employer making payment of compensation to an employee shall deduct and withhold upon the payment of the compensation any tax imposed against the compensation by the City. Every employer required to deduct and withhold tax shall, for the quarter ending after January 1 and for each quarter ending thereafter, on or before the end of the month following the close of each quarter make a return and report to the City the tax required to be withheld under Section 14, unless the employer is permitted or required to report within a reasonable time after some other period as determined by the City. Any employer withholding three hundred dollars ($300.00) or more license tax during any quarter shall file a return and pay the license tax withheld monthly.
| License Tax required to be withheld in: | Required to be paid (postmarked) by: |
|---|---|
| January - March | April 30 |
| April - June | July 31 |
| July - September | October 31 |
| October - December | January 31 |
| License Tax required to be withheld in: | Required to be paid (postmarked) by: |
|---|---|
| January | February 15 |
| February | March 15 |
| March | April 30 |
| April | May 15 |
| May | June 15 |
| June | July 31 |
| July | August 15 |
| August | September 15 |
| September | October 31 |
| October | November 15 |
| November | December 15 |
| December | January 31 |
1099- Yes. Every business entity required to file IRS Form 1099 with the Internal Revenue Service shall provide a copy of those Forms 1099 to the City for work done or services performed or rendered within the City. The Forms 1099 required to be filed with the City under this subsection shall be due on or before February 28 of the year following the close of the calendar year in which such payments were paid or payable.
W-2/W-3 – Yes. Every employer required to deduct and withhold tax shall annually on or before February 28 of each year complete and file on a form furnished or approved by the City a reconciliation of the tax required to be deducted and withheld. Either copies of federal forms W-2 and W-3, transmittal of wage and tax statements, or a detailed employee listing with the required equivalent information as determined by the City shall be submitted.
Please see the Regulatory Fee Schedule to determine if your business is subject to additional regulatory filing and fee requirements.
City – Sole proprietors who are over 65 and file a Net Profit return are exempt from paying the City tax (1%) on the first $10,000 of net profit. Employees who are over 65 are also exempt from the first $10,000 of payroll tax withheld by their employers. Employees must file an Employee Refund Claim form to receive a refund.
County – All business entities that file a Net Profit return are exempt from paying County tax (1%) on the first $10,000 of net profit. Employees who are over 65 are also exempt from the first $10,000 of payroll tax withheld by their employers. Employees must file an Employee Refund Claim form to receive a refund.
School Board – Only employees who are non-residents of Scott County are exempt from paying the School Board tax (.5%). If an employer has withheld School Board tax on a non-resident employee in error, the non-resident employee must file an Employee Refund Claim form to receive a refund.
Appointments are not required but strongly encouraged. It is possible that your analyst will not be able to assist you if you have not scheduled an appointment prior to your arrival.