Forms
The Clay County Occupational Tax has a license fee of 1% of gross payroll and 1% of net profits. The license fee is based on where the work is performed, not where you live.
Ordinances, Applications & Resources
The Clay County Occupational Tax ordinance is in compliance with local, state, and federal regulations.
Must be filed before commencement of business. No application fee is required.
Application must be filed by all federal employees.
Review the due dates for various occupational tax forms and filings.
Filing & Reconciliation Forms
No minimum or maximum. All returns are required to be filed even if no taxes are due. Copy of federal forms must be attached to return. We accept a copy of the federal extension form or a letter requesting an extension.
Fee is based on gross wages. Forms are due on or before end of month following the tax period. 1st , 2nd, and 3rd quarter use only.
Must include a totaled employee listing or copies of W2 forms and a W3. Due on or before February 28 of each calendar year.
Federal employees must file a license fee return because federal employers do not withhold local taxes. Prior tax year returns are due on or before February 28 of each calendar year and copies of W2 forms must be attached to all returns.
Must include a totaled employee listing or copies of W2 forms and a W3. Due on or before February 28 of each calendar year.