Form filings associated with an occupational business license

Every person or business engaged in franchises, trades, occupations, professions and other businesses within Kenton County and its various cities must file an annual return and renew their occupational business license.

The Annual Occupational Fee and Business License Renewal Return (Form ACC1) must be filed even if:

• The business activity resulted in a loss for the tax year.
• You were not actively engaged in business during the tax year but do intend to start or resume operations at a future date. Write “No Activity” on Form ACC1.
• Your business was operational for a portion of the tax year but ceased operation prior to the completion of the fiscal year. Check the box marked “Final Return” on Form ACC1 and provide the information requested in the Final Return section

Forms associated with the Annual Occupational Fee and Business License Renewal Return

• ACC1: Annual Occupational Fee and Business License Renewal Return
• Kenton County and Cities Schedule N & Y: Net Profits Method and Business Allocation. This form must be completed for Kenton County and each city utilizing the net profits method.
• Kenton County and Cities Schedule G & Y: Gross Receipts Method and Business Allocation. This form must be completed for each city utilizing the gross receipts method.
• Schedule X for Alcoholic Beverage Sales: This form must be completed for any individuals or business entities engaged in alcoholic beverage sales.

See below for a breakdown of where each form is required in corresponding municipalities.

Employee's Quarterly Withholding and Annual Reconciliation

The Employee’s Quarterly Withholding (Form QCC1) is due by the last day of the month after the end of each quarter. The Annual Reconciliation of Payroll License Fees Withheld (Form KC-AR) is due annually by February 28th.

Employers who have compensated an employee with wages, salaries, commissions or any other form of remuneration paid for services performed by an employee are required to complete a/an:

• Employee’s Quarterly Payroll Withholding (Form QCC1)
• Annual Reconciliation of Payroll License Fees Withheld (Form KC-AR)

Important Note: Withholding applies to total gross earnings prior to any deductions for, but not limited to, Section 125 plan, 401(k), cafeteria benefit plan, or other deferred compensation or pension plans. In addition, the total compensation to officers of corporations is subject to withholding tax.

The Employee’s Quarterly Withholdings must be filed even if:

• An occupational license was obtained during the year, but there was no employee activity or business activity in Kenton County or cities. Write “No Activity” or “Zero Returns” on Form QCC1.
• Employee activity ceased prior to the beginning of the tax year but you have not provided written notification that operations ceased. Write “No Activity” or “Zero Returns” on Form QCC1.
• Employee activity ceased during the year in question. Gross Compensation earned for that portion of the year the employee(s) worked must be reported and any “Fee Due” paid.

See below for the quarterly withholding and annual reconciliation filing schedule.