Tax Administrator

The McCracken County Tax Administrator collects local county Payroll (Occupational) and Net Profit License Fee taxes as directed by Fiscal Court and Ordinance 2007-16.  (See below for full copy.)  All persons or business entities engaged in any trade, occupation, or profession or other activity for profit is required to register and file a return with the McCracken County Tax Administrators Office.  The return is required to be filed based on 1% of net profits from work completed within McCracken County, which includes the City of Paducah.  The return is due on or before April 15 or within 105 days of the end of business’s fiscal year. Please note that since the City of Paducah is located in McCracken County all City based activities for profit as previously mentioned, must also comply with the County Ordinance.

A Payroll (Occupational) Tax is imposed on all wages of those employees working within McCracken County but outside the city limits of Paducah at the rate of 1% of gross salaries, wages, commissions and other compensation for services performed in the county.  For an employee, the employer must withhold the payroll tax from any payment made for services and the employer is responsible to remit the employee withholdings to the county on a quarterly filing basis.  

Forms needed for filing purposes are listed below.  Please note, all forms must include the account number, returns with account number omitted will be returned and all late fees and penalties will apply.