Madison County Occupation Tax
Angel Powell, Administrator
Email Angel Powell
Madison County has 3 separate taxing jurisdictions within in it. Madison County has 1% Occupational tax for any work outside either city's limits. You can file your Madison County Occupational Taxes Online using the forms below:
File Forms Online: When filing online you will need your current Account Number for your Madison County Business License. If you do not know your Account Number use the listing under Current Business License Holders section to find your Account Number.
These links are to be used ONLY if submitting the forms ONLINE.
If a paper form is desired please print from the Documents page and mail in with the payment.
Reconciliation of License Fee Withheld
Net Profit License Fee Return
Employer's Return of License Fee Withheld Quarterly 2018
Employer's Return of License Fee Withheld Monthly 2018
Employer's Return of License Fee Withheld Quarterly 2017
Employer's Return of License Fee Withheld Monthly 2017
Current Business License Holders:
Current Listing as of September 11, 2018
If work is performed within either city's limits then your business is not subject to the Madison County Tax. All taxes should be paid to the appropriate jurisdiction where the work is being performed. You will never pay occupational taxes to more than one jurisdiction for the same work. Madison County tax is due ONLY when work is done outside either city's limits.
For Madison County the Occupational License Fees are made up of Payroll Withholding and year end Net Profits. The payroll withholding should be withheld from paychecks and submitted by the employer, usually on a quarterly basis. The forms you will need in order to file your taxes are available online.
The Employer will be responsible for filing on time, to avoid penalties & interest, EVEN if there is NO activity in the county that quarter.
The Net Profit tax is to be filed yearly on the business income. Net Profits are due by April 15th for most businesses that file on a calendar year. All the information needed to complete the form will be found on your Federal Income Tax return that is filed with the IRS. A form must be filed even if there was no activity for that year.
**If you file a Federal Extension, then you will be responsible for sending a copy of it to the Madison County Occupational Tax Administrator by April 15th to help avoid penalties and interest. This is true even if no tax is anticipated **
A Madison County Business/Occupational License is needed if you are conducting Business anywhere in Madison County that is NOT located inside the city limits of Richmond or Berea. If you are unsure if the location is subject to a Madison County Business/Occupational License please contact the Madison County Occupational Tax Administrator Office.
How to apply for a Madison County Business/Occupational License:
Read over the Madison County Business/Occupational License Ordinance for all of the requirements of licensing.
Please complete the online Madison County Business/Occupational License Form. You will need the following information handy: Business Name, Business Physical Address, Type of Business, Number of Employees, Federal Tax ID and Social Security Number.
Online Business License Applicaiton
Once you have submitted your online application you will be given a link(on the submission page) to make your payment through our payment portal, you will be required to put in an license number for the first time application please put “Applied For” in the license number box. Should you pass the payment portal link you may pay under the (Business License Renewal Online).
If you choose to mail in your payment please submit it with a paper copy of the application for easier processing. (Mailing address is located on the bottom of the application)
Any Madison County Business that is renewing it's Madison County Business License can now renew online using a credit/debit card or an e-check. A convience fee of 2.5% of the total transaction along with a $.30 per transaction fee does apply for debit and credit card transactions. The E-check payment has a flat convience fee of $1.50 per transaction regardless of the total amount, all you need is your checking account and routing number.
To renew your Madison County Business License with the Pay Online link below!