Occupational License Application Required
Every person or business entity engaged in any trade, occupation, or profession, or other activity for profit or anyone required to file a return under this ordinance in Morgan County shall be required to complete and execute the questionnaire prescribed by the Occupational Tax Office. Each person shall be required to complete a separate questionnaire for each separate business before the commencement of business or in the event of a status change, other than change of address. Licensees are required to notify the Occupational Tax Office of changes of address, or the cessation of business activity, and of other changes which render inaccurate the information supplied in the completed questionnaire.
Occupational License Tax Payment Required
Morgan County has an Occupational License Fee Ordinance (occupational tax) for all businesses and employees in Morgan County: Morgan County Ordinance 03-24-08-02B requires that "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 occupational license tax shall be measured by 1.5% of all wages and compensation paid or payable in the county for work done or services performed or rendered in the county by every resident and nonresident who is an employee
