Occupational License Fee

If a business has employees, an occupational withholding fee of 1% must be withheld by the employer from all employees’ gross wages earned for work or services performed in the Madison County jurisdiction and remitted to Madison County. The employee tax applies even if the employee does not reside inside the county limits; it is based on where the work is performed, not on residency or the location of the employer. View a community map.

Review the filing dates listed below.

Net Profits License Fee

Every person or business entity engaged in any for-profit business activity in the county jurisdiction shall be required to file and pay to Madison County Net Profit License Fee of 1% of the net profits from that portion of the business conducted in the county jurisdiction.  The Net Profit License Fee Return is to be filed by any entity having receipts and/or payroll within the Madison County jurisdiction. Corporations, partnerships, individual proprietorships, and fiduciaries for trusts and estates must file on the Net Profit License Fee Return form.

Staying Compliant in Madison County

Madison County has 3 separate taxing jurisdictions within it; the Madison County Jurisdiction, Richmond City Jurisdiction, and Berea City Jurisdiction. Madison County has a 1% Occupational tax for any work conducted outside the Richmond City Jurisdiction and Berea City Jurisdiction; in other words, the Madison County Jurisdiction is defined as areas outside either city limits. You can use our online map to see if the location of any work is considered in the Madison County Jurisdiction, online map.

A Madison County Business License is required to have a Madison County Occupational Tax Account, if you do not have a Madison County Business License you can apply online by going to the Madison County Planning and Development website before filing your Occupational Taxes.

Madison County Occupational Taxes are required to be filed if you are conducting business anywhere in Madison County that is NOT located inside the city limits of Richmond or Berea. Occupational Taxes for the Madison County Jurisdiction are regulated by Ordinance 06-18.

 The online method is the only method of filing, to file your Net Profit, Occupational Tax or Reconciliation forms online click the button below.

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Frequently Asked Questions