Occupational License Tax
Occupational License Tax Division
The purpose of the Occupational License Tax Division is to administer and enforce the City of Henderson’s payroll and net profits taxes as required by ordinance. This is done with integrity, efficiency, and impartiality.
City PayrollEvery 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 the City payroll tax. For tax periods prior to July 1, 2017, the tax is 1% of the gross compensation paid. Beginning July 1, 2017, the tax is 1.29% of the gross compensation paid. Forms and instructions are available at the Occupational Tax Office or may be downloaded below.
City 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.
- FORM 1099 SF 2018 Revision
- FORM NP CITY 2018 Revision
- FORM NP INSTRUCTIONS 2018 Revision
- FORM NPE 2018 Revision
- FORM OLA 2018 Revision
- FORM PR 2018 Revision
- FORM CITY APR 2018 Revision
- Form items of note regarding the filing of Form NP 2018 Revision
- Form EPR City of Henderson
City Occupational Tax Ordinance
City Occupational Tax Ordinance Amendment
Henderson County Fiscal Court Net Profit and Payroll Tax Collections
Beginning July 1, 2019, Henderson County Fiscal Court will administer, collect all monies due, provide required forms, and handle all correspondence for the Henderson County net profit and/or payroll tax. Contact Brent Heppner, Henderson County Occupational Tax Administrator, at (270) 631-7244.