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 **