Occupational License Tax Division
The purpose of the Occupational License Tax Division is to administer and enforce the payroll and net profits taxes as required by ordinance. This is done with integrity, efficiency, and impartiality.

Payroll
Every employer (whether for profit or not for profit) who pays wages, salaries, commissions, tips, or other taxable compensation to an employee for work performed within the city limits of Henderson is required to withhold and remit to the City of Henderson 1% of the gross compensation paid. Forms and instructions are available at the Occupational Tax Office or may be downloaded below.

Net Profits
Every business entity conducting business in the City of Henderson for a profit is required to pay a tax of 1% on its net profits. Returns for calendar year businesses are due by April 15 of each year. New businesses commencing operations in Henderson are required to file an application and pay a $25 fee. Forms may be downloaded below or obtained at the Occupational Tax Office.

Forms & Applications

• Form OLA - Occupational License Application
• Form NP - Net Profit Return
• Form PR - Employers Return of Payroll Tax Withheld
• Form NPE - Application for Extension of Time to File Net Profit Tax Return
• Form EPR - Employee Request for Refund of Payroll Tax or Additional Payment Due
• Form APR - Annual Reconciliation of Payroll Tax Withheld
• Form 1099 SF - Summary and Transmittal of Non-Employee Earnings