Campbell County, Kentucky

Welcome to the Campbell County Occupational License Office!

We are responsible for the collection of the Occupational License Tax within Chapter 110 of the Campbell County Code of Ordinances. Every person, association, corporation, or other business entity engaging in an occupation, business, trade, or profession is required to file and pay occupational license tax. Business activity includes rental property, sole proprietorships, partnerships, and corporations. The Occupational License Office is the tax collection and licensing agent for Campbell County and the cities of Alexandria, Cold Spring, Ft. Thomas, Highland Heights, Melbourne, Southgate, Wilder and Woodlawn.

Please Note!
Changes occurring in 2023/2024:

1. Campbell County has replaced its Net Profit Tax with a Flat Fee of $75 beginning with tax years ending on 12/31/2023.  For taxpayers who have already paid the $25 renewal fee for 2023, there will be an additional $50 balance due with the filing of the 2023 Business License Fee Annual Return. See "Business Tax Annual Return Forms" below for proper forms.
   
   
2. Beginning 1/1/2024, our current Campbell County Payroll Withholding rate of 1.05% will be broken out into 3 separate rates with differing wage caps.  All employees working in Campbell County should be withheld for all 3 rates. Please see “Tax Rates 2024" below, under Tax Tables and Reference.
   
    Payroll Tax Memo
   
   
3. We will be adding the City of Wilder, KY to our partnership and collecting payroll tax for them beginning with Q1 2024 and Gross Receipts Tax beginning with tax years ending 12/31/2024.  They are currently collecting on their own for tax years beginning in 2023.

The Campbell County Occupational License Office does not accept the OL-S or OL-D Standardized Tax Forms to remit your Net Profit/Gross Receipts Taxes.

If you are still not comfortable coming in to our offices, we will be happy to assist you over the phone.  If you need assistance in completing a return, please call our office at 859-292-3884. We ask that you please have a copy of your Federal Return and a copy of our Campbell County Return in front of you before calling.

Please use the following documents to retrieve information and download appropriate tax forms. Documents can be viewed with Adobe Reader or other PDF viewers.

Business Registration Forms

• Business License Application
  (Required prior to doing business in Campbell County)
• Account Information Update Form
  (For existing account information change only)

Payroll Tax Forms

• 2025 Payroll Quarterly Return
• 2024 Payroll Quarterly Return
• 2023 Payroll Quarterly Return
• Annual Reconciliation of Payroll Tax 2024
• Annual Reconciliation of Payroll Tax 2023
• Annual Reconciliation of Payroll Tax 2022
• Annual Reconciliation of Payroll Tax 2021
• Annual Reconciliation of Payroll Tax 2020

Business Tax Annual Return Forms

• 2023 Annual Return
• 2022 Annual Return
• 2021 Annual Return
• 2020 Annual Return
• 2019 Annual Return

Federal Employee Payroll Tax Return

• 2024
• 2023
• 2022
• 2021
• 2020

Tax Tables and Reference

• Tax Rates 2025
• Tax Rates 2024
• Tax Rates 2023
• Tax Rates 2022
• Tax Rates 2021
• Tax Rates 2020
• Tax Facts
• Frequently Asked Questions
• Campbell County Occupational License Regulations

Refund Request Form for Individuals (Requests due to time worked outside the County and/or Cities will first require proof of filing/payment with the proper jurisdiction)

• Individual License Refund Form

Other Tax Websites

• Boone County
• Kenton County
• Kentucky Occupational License Association
• Occupational License Contacts

Occupational Tax Ordinance

Chapter 110