On March 17, 2003 The Simpson County Fiscal Court enacted Ordinance #220.99 creating a .75% payroll tax on all persons engaged in employment in Simpson County. Ordinance #220.99 was amended on December 28, 2004- Ordinance #220.107.
On June 4th, 2019, Fiscal Court approved an occupational tax rate change from .75% to 1% and also removed the FICA cap effective 7/1/19.
ORDINANCE 220.204 – AMENDING ORDINANCE 220.129 TO MODIFY THE OCCUPATIONAL TAX RATE EFFECTIVE 7/1/19 TO 1.0% AND REMOVE SECTION 3, PARAGRAPH 3(g) REFERENCING THE FEDERAL FICA WITHHOLDING IN SIMPSON COUNTY, KENTUCKY. ALL WAGES, BONUSES, SALARIES OR INCENTIVE PAYMENTS WILL BE SUBJECT TO THE TAX RATE 1.0% EFFECTIVE 7/1/19.
The tax rate prior to 7/1/19 is 0.75%.
This fee is assessed on all gross wages, salaries, commissions or other compensation earned by an employee for work performed or services rendered in Simpson County. Exceptions to this include retirement benefits, disability, unemployment benefits, worker’s compensation, and applicable wages. Bonuses or salaries that exceed the limit are subject to FICA withholding.
The fee became effective April 1, 2003 and is payable quarterly for the periods ending March 31, June 30, September 30 & December 31. The fee is due on or before the last day of the month following the period end. The county provides all the necessary forms required to remit this fee.
All new employers should complete the registration form in the attachment below and return to us as soon as possible. This form can be faxed to (270) 598-8914 or e-mailed to the address above. This will insure that all eligible persons are in the database. The ordinance does carry the force of law and imposes penalties and fines to persons who do not comply.
Occupational Tax Administrator
Email Michelle Henderson
100 Courthouse Sq
Franklin, KY 42134
PO Box 242
Franklin, KY 42135-0242
Monday – Friday
8 a.m. – 4:00 p.m.