Locality County Res/NR Tax Code Taxable % Calc Method

Transcription

1 Chapter 6: Kentucky CHAPTER 6: KENTUCKY... 1 LISTING BY LOCALITY... 1 A-I Localities... 1 J-R Localities... 6 S-Z Localities KENTUCKY SCHOOL DISTRICT TAXING CALCULATION METHODS Listing by Locality Note: Before viewing local tax information, PeopleStrategy recommends printing the section titled Calculation Methods and keeping it handy as a quick reference guide. A-I Localities Locality County Res/NR Tax Code Taxable % Calc Method Effective Date Adairville Logan Resident /01/2008 Adairville Logan Non-Res /01/2008 Alexandria Campbell Resident /01/2002 Alexandria Campbell Non-Res /01/2002 Allen County Allen Resident /01/1989 Allen County Allen Non-Res /01/1989 Auburn Logan Resident /01/1990 Auburn Logan Non-Res /01/1990 Ashland Boyd Resident /01/2013 Ashland Boyd Non-Res /01/2013 Augusta Bracken Resident /01/1999 Augusta Bracken Non-Res /01/1999 Ballard County Ballard Resident /01/1995 Ballard County Ballard Non-Res /01/1995 Bardstown Nelson Resident /01/2017 Bardstown Nelson Non_Res /01/2017 Tax Manual Local Tax Chapter 6: Kentucky 1

2 Bardwell Carlisle Resident /01/2014 Bardwell Carlisle Non-Res /01/2014 Bath County Bath Resident /01/2008 Bath County Bath Non-Res /01/2008 Beattyville Lee Resident /01/1997 Beattyville Lee Non-Res /01/1997 Bellevue Campbell Resident /01/2008 Bellevue Campbell Non-Res /01/2008 Benton Marshall Resident /01/1984 Benton Marshall Non-Res /01/1984 Berea Madison Resident /01/1991 Berea Madison Non-Res /01/1991 Boone County Mental Health Tax Resident /01/1999 Boone County Mental Health Tax Non-Res /01/1999 Boone County County Tax Resident /01/2002 Boone County County Tax Non-Res /01/2002 Bourbon County Bourbon Resident /01/1994 Bourbon County Bourbon Non-Res /01/1994 Bowling Green Warren Resident /01/2007 Bowling Green Warren Non-Res /01/2007 Boyd County Boyd Resident /01/2008 Boyd County Boyd Non-Res /01/2008 Boyle County Boyle Resident /01/2008 Boyle County Boyle Non-Res /01/2008 Breathitt County Breathitt Resident /01/1999 Breathitt County Breathitt Non-Res /01/1999 Brodhead, City of Rockcastle Resident /01/2017 Brodhead, City of Rockcastle Non-Res /01/2017 Brooksville Bracken Resident /01/2008 Brooksville Bracken Non-Res /01/2008 Bromley Kenton Resident /01/1998 Bromley Kenton Non-Res /01/1998 Brownsville Edmonson Resident /01/1984 Brownsville Edmonson Non-Res /01/1984 Burkesville Cumberland Resident /01/2015 Burkesville Cumberland Non-Res /01/2015 Butler County Butler Resident /01/1991 Butler County Butler Non-Res /01/1991 Cadiz Trigg Resident /01/2008 Cadiz Trigg Non-Res /01/2008 Caldwell County Caldwell Resident /01/1999 Caldwell County Caldwell Non-Res /01/ Chapter 6: Kentucky Tax Manual Local Tax

3 Calvert City Marshall Resident /01/2009 Calvert City Marshall Non-Res /01/2009 Campbell County Campbell Resident /01/2000 Campbell County Campbell Non-Res /01/2000 Campbellsville Taylor Resident /01/2009 Campbellsville Taylor Non-Res /01/2009 Caneyville Grayson Not Supported 10/01/2009 Carlisle Nicholas Resident /01/1995 Carlisle Nicholas Non-Res /01/1995 Carmargo Montgomery Resident /01/2008 Carmargo Montgomery Non-Res /01/2008 Carroll County Carroll Resident /01/1993 Carroll County Carroll Non-Res /01/1993 Catlettsburg Boyd Resident /01/2008 Catlettsburg Boyd Non-Res /01/2008 Cave City Barren Resident /01/2008 Cave City Barren Non-Res /01/2008 Clark County Clark Resident /01/1992 Clark County Clark Non-Res /01/1992 Clarkson Grayson Resident /15/2014 Clarkson Grayson Non-Res /15/2014 Clay City Powell Resident /01/2008 Clay City Powell Non-Res /01/2008 Clay County Clay Resident /01/1995 Clay County Clay Non-Res /01/1995 Clinton City Hickman Resident /01/2008 Clinton City Hickman Non_Res /01/2008 Clinton County Clinton Resident /01/1999 Clinton County Clinton Non-Res /01/1999 Coal Run Village Pike Resident /01/2018 Coal Run Village Pike Non-Res /01/2018 Cold Spring Campbell Resident /01/2008 Cold Spring Campbell Non-Res /01/2008 Covington Kenton Resident /01/2017 Covington Kenton Non-Res /01/2017 Crescent Springs Kenton Resident /01/1996 Crescent Springs Kenton Non-Res /01/1996 Crestview Hills Kenton Resident /01/2002 Crestview Hills Kenton Non-Res /01/2002 Crittenden County Crittenden Resident /01/2014 Crittenden County Crittenden Non-Res /01/2014 Cumberland County Cumberland Resident /01/2009 Tax Manual Local Tax Chapter 6: Kentucky 3

4 Cumberland County Cumberland Non-Res /01/2009 Cynthiana Harrison Resident /01/1994 Cynthiana Harrison Non-Res /01/1994 Danville Boyle Resident /01/2017 Danville Boyle Non-Res /01/2017 Daviess County Daviess Resident /01/2008 Daviess County Daviess Non-Res /01/2008 Dawson Springs Hopkins Resident /01/1984 Dawson Springs Hopkins Non-Res /01/1984 Dayton Campbell Resident /01/1984 Dayton Campbell Non-Res /01/1984 Dry Ridge Grant Resident /01/2014 Dry Ridge Grant Non-Res /01/2014 Earlington Hopkins Resident /01/2014 Earlington Hopkins Non-Res /01/2014 Eddyville Lyon Resident /01/1999 Eddyville Lyon Non-Res /01/1999 Edgewood Kenton Resident /01/1996 Edgewood Kenton Non-Res /01/1996 Edmonton Fleming/Metcalfe Resident /01/1994 Edmonton Fleming/Metcalfe Non-Res /01/1994 Elizabethtown Hardin Resident /01/2008 Elizabethtown Hardin Non-Res /01/2008 Elkhorn City Pike Resident /01/1994 Elkhorn City Pike Non-Res /01/1994 Elkton Todd Resident /01/2011 Elkton Todd Non-Res /01/2011 Elsmere Kenton Resident /01/2008 Elsmere Kenton Non-Res /01/2008 Eminence Henry Resident /01/1993 Eminence Henry Non-Res /01/1993 Erlanger Kenton/Boone Resident /01/2011 Erlanger Kenton/Boone Non-Res /01/2011 Estill County Estill Resident /01/2018 Estill County Estill Non-Res /01/2018 Flemingsburg Fleming Resident /01/1995 Flemingsburg Fleming Non-Res /01/1984 Florence Boone Resident /01/2007 Florence Boone Non-Res /01/2007 Fort Mitchell Kenton Resident /01/1985 Fort Mitchell Kenton Non-Res /01/1985 Fort Thomas Campbell Resident /01/ Chapter 6: Kentucky Tax Manual Local Tax

5 Fort Thomas Campbell Non-Res /01/2008 Fort Wright Kenton Resident /01/2017 Fort Wright Kenton Non-Res /01/2017 Frankfort Franklin Resident /01/2013 Frankfort Franklin Non-Res /01/2013 Franklin Simpson Resident /01/2017 Franklin Simpson Non-Res /01/2017 Franklin County Franklin Resident /01/1987 Franklin County Franklin Non-Res /01/1987 Fulton City Fulton Resident /01/2008 Fulton City Fulton Non-Res /01/2008 Gallatin County Gallatin Resident /01/2009 Gallatin County Gallatin Non-Res /01/2009 Gamaliel Monroe Resident /01/1987 Gamaliel Monroe Non-Res /01/1987 Garrard County Garrard Resident /01/2017 Garrard County Garrard Non-Res /01/2017 Georgetown Scott Resident /01/2000 Georgetown Scott Non-Res /01/2000 Glasgow Barren Resident /01/1988 Glasgow Barren Non-Res /01/1988 Grant County Grant Resident /01/2018 Grant County Grant Non-Res /01/2018 Graves County Graves Resident /01/1993 Graves County Graves Non-Res /01/1993 Grayson Carter Resident /01/2011 Grayson Carter Non-Res /01/2011 Grayson County Grayson Resident /01/1999 Grayson County Grayson Non-Res /01/1999 Greensburg Green Resident /01/2008 Greensburg Green Non-Res /01/2008 Greenup Greenup Resident /01/2012 Greenup Greenup Non-Res /01/2012 Guthrie Todd Resident /01/2018 Guthrie Todd Non-Res /01/2018 Hancock County Hancock Resident /01/1996 Hancock County Hancock Non-Res /01/1996 Harrison County Harrison Resident /01/2008 Harrison County Harrison Non-Res /01/2008 Harrodsburg Mercer Resident /01/1994 Harrodsburg Mercer Non-Res /01/1994 Hart County Hart Resident /01/1996 Tax Manual Local Tax Chapter 6: Kentucky 5

6 Hart County Hart Non-Res /01/1996 Hartford Ohio Resident /03/2013 Hartford Ohio Non-Res /03/2013 Hazard Perry Resident See calc method Hazard Perry Non-Res See calc method 14 07/01/ /01/1999 Henderson City Henderson Resident /01/2017 Henderson City Henderson Non-Res /01/2017 Hickman City Fulton Resident /13/1997 Hickman City Fulton Non-Res /13/1997 Hickman County Hickman Resident /01/2018 Hickman County Hickman Non-Res /01/2018 Highland Heights Campbell Resident /01/2000 Highland Heights Campbell Non-Res /01/2000 Hillview Bullitt Resident /01/2016 Hillview Bullitt Non-Res /01/2016 Hodgenville Larue Resident /01/2018 Hodgenville Larue Non-Res /01/2018 Hopkinsville Christian Resident /01/2011 Hopkinsville Christian Non-Res /01/2011 Horse Cave Hart Resident /01/2014 Horse Cave Hart Non-Res /01/2014 Independence Kenton Resident /01/1998 Independence Kenton Non-Res /01/1998 J-R Localities Locality County Res/NR Tax Code Taxable % Calc Method Effective Date Jackson Breathitt Resident /01/1992 Jackson Breathitt Non-Res /01/1992 Jackson Letcher Resident /01/1984 Jackson Letcher Non-Res /01/1984 Jackson County Jackson Resident /01/2017 Jackson County Jackson Non-Res /01/2017 Jamestown Russell Resident /01/2008 Jamestown Russell Non-Res /01/2008 Jefferson County Jefferson Resident /01/2009 Jefferson County Jefferson Non-Res /01/1984 Jeffersontown Jefferson Resident /01/1986 Jeffersontown Jefferson Non-Res /01/1986 Jeffersonville Montgomery Resident /01/ Chapter 6: Kentucky Tax Manual Local Tax

7 Jeffersonville Montgomery Non-Res /01/2008 Jessamine County Jessamine Resident /01/1986 Jessamine County Jessamine Non-Res /01/1986 Johnson County Johnson Resident /01/1998 Johnson County Johnson Non-Res /01/1998 Junction City Boyle Resident /01/2008 Junction City Boyle Non-Res /01/2008 Kenton County Kenton Resident See calc method Kenton County Kenton Non-Res See calc method 15 10/01/ /01/2009 Knox County Knox Resident /15/1999 Knox County Knox Non-Res /15/1999 La Grange Oldham Resident /01/2013 La Grange Oldham Non-Res /01/2013 Lakeside Park Kenton Resident /01/1992 Lakeside Park Kenton Non-Res /01/1992 Lancaster City Garrard Resident /01/2017 Lancaster City Garrard Non-Res /01/2017 Laurel County Laurel Resident /01/1999 Laurel County Laurel Non-Res /01/1999 Lebanon Marion Resident /01/1994 Lebanon Marion Non-Res /01/1994 Lebanon Junction Bullitt Resident /01/2012 Lebanon Junction Bullitt Non-Res /01/2012 Leitchfield Grayson Resident /01/1996 Leitchfield Grayson Non-Res /01/1996 Leslie County Leslie Resident /01/2008 Leslie County Leslie Non-Res /01/2008 Lewisburg Logan Resident /01/2001 Lewisburg Logan Non-Res /01/2001 Lexington-Fayette Fayette Resident /01/1995 Lexington-Fayette Fayette Non-Res /01/1995 Lincoln County Lincoln Resident /01/1999 Lincoln County Lincoln Non-Res /01/1999 Livingston County Livingston Resident /01/2000 Livingston County Livingston Non-Res /01/2000 Logan County Logan Resident /01/2003 Logan County Logan Non-Res /01/2003 Louisville Jefferson Resident /01/2012 Louisville Jefferson Non-Res /01/1987 Ludlow Kenton Resident /01/1995 Ludlow Kenton Non-Res /01/1995 Tax Manual Local Tax Chapter 6: Kentucky 7

8 Madison County Madison Resident /01/1987 Madison County Madison Non-Res /01/1987 Madisonville Hopkins Resident /01/1984 Madisonville Hopkins Non-Res /01/1984 Magoffin County Magoffin Resident /01/2008 Magoffin County Magoffin Non-Res /01/2008 Marion City Crittenden Resident /01/1988 Marion City Crittenden Non-Res /01/1988 Marion County Marion Resident /01/1995 Marion County Marion Non-Res /01/1995 Marshall County Marshall Resident /01/2009 Marshall County Marshall Non-Res /01/1997 Martin Floyd Resident /01/2012 Martin Floyd Non-Res /01/2012 Martin County Martin Resident /01/2009 Martin County Martin Non-Res /01/2009 Mayfield Graves Resident /01/2018 Mayfield Graves Non-Res /01/2018 Maysville Mason Resident /01/1988 Maysville Mason Non-Res /01/1988 McCracken County McCracken Resident /01/1987 McCracken County McCracken Non-Res /01/1987 McCreary County McCreary Resident /01/2017 McCreary County McCreary Non-Res /01/2017 McKee City Jackson Resident /01/2008 McKee City Jackson Non-Res /01/2008 McLean County McLean Resident /01/2008 McLean County McLean Non-Res /01/2008 Menifee County Menifee Resident /01/2008 Menifee County Menifee Non-Res /01/2008 Mercer County Mercer Resident /01/1999 Mercer County Mercer Non-Res /01/1999 Metcalfe County Metcalfe Resident /01/1999 Metcalfe County Metcalfe Non-Res /01/1999 Middlesboro Bell Resident /01/1984 Middlesboro Bell Non-Res /01/1984 Midway Woodford Resident /01/1984 Midway Woodford Non-Res /01/1984 Millersburg Bourbon Resident /01/2008 Millersburg Bourbon Non-Res /01/2008 Monroe County Monroe Resident /01/1987 Monroe County Monroe Non-Res /01/ Chapter 6: Kentucky Tax Manual Local Tax

9 Montgomery County Montgomery Resident /01/1986 Montgomery County Montgomery Non-Res /01/1986 Morehead Rowan Resident /01/1994 Morehead Rowan Non-Res /01/1994 Morgan County Morgan Resident /01/2015 Morgan County Morgan Non-Res /01/2015 Morgantown Butler Resident /01/2008 Morgantown Butler Non-Res /01/2008 Mt. Olivet Robertson Resident /01/2018 Mt. Olivet Robertson Non-Res /01/2018 Mt. Sterling Montgomery Resident /01/1986 Mt. Sterling Montgomery Non-Res /01/1986 Mt. Vernon Rockcastle Resident /01/2009 Mt. Vernon Rockcastle Non-Res /01/2009 Mt. Washington Bullitt Resident /01/1999 Mt. Washington Bullitt Non-Res /01/1999 Muldraugh Meade Resident /01/2008 Muldraugh Meade Non-Res /01/2008 Munfordville Hart Resident /01/2009 Munfordville Hart Non-Res /01/2009 Nelson County Nelson Resident /01/1991 Nelson County Nelson Non-Res /01/1991 Newport Campbell Resident /01/2002 Newport Campbell Non-Res /01/2002 Nicholas County Nicholas Resident /01/1988 Nicholas County Nicholas Non-Res /01/1988 Nicholasville Jessamine Resident /01/1986 Nicholasville Jessamine Non- Res /01/1986 Nortonville Hopkins Non-Res /01/2017 Nortonville Hopkins Resident /01/2017 Oak Grove Christian Resident /01/1990 Oak Grove Christian Non-Res /01/1990 Ohio County Ohio Resident /01/1994 Ohio County Ohio Non-Res /01/1994 Olive Hill Carter Resident /01/2014 Olive Hill Carter Non-Res /01/2014 Owensboro Daviess Resident /01/2017 Owensboro Daviess Non-Res /01/2017 Owenton Owen Resident /01/1993 Owenton Owen Non-Res /01/1993 Paducah Mccracken Resident /01/2008 Paducah Mccracken Non-Res /01/2008 Tax Manual Local Tax Chapter 6: Kentucky 9

10 Paintsville Johnson Resident /01/2015 Paintsville Johnson Non-Res /01/2015 Paris Bourbon Resident /01/1994 Paris Bourbon Non-Res /01/1994 Park City Barren Resident /01/2008 Park City Barren Non-Res /01/2008 Park Hills Kenton Resident /01/2011 Park Hills Kenton Non-Res /01/2011 Pendleton County Pendleton Resident /01/2011 Pendleton County Pendleton Non-Res /01/2011 Perry County Perry Resident /01/2017 Perry County Perry Non- Res /01/2017 Perryville Boyle Resident /01/2014 Perryville Boyle Non-Res /01/2014 Pike County Pike Resident /01/2015 Pike County Pike Non-Res /01/2015 Pikeville Pike Resident /01/1991 Pikeville Pike Non-Res /01/1991 Pineville Bell Resident /01/1984 Pineville Bell Non-Res /01/1984 Pioneer Village Bullitt Resident /01/2015 Pioneer Village Bullitt Non-Res /01/2015 Powell County Powell Resident /01/2009 Powell County Powell Non-Res /01/2009 Prestonburg Floyd Resident /01/1984 Prestonburg Floyd Non-Res /01/1984 Princeton Caldwell Resident /01/1995 Princeton Caldwell Non-Res /01/1995 Pulaski (Somerset City) County Pulaski Resident /01/2015 Pulaski County Pulaski Resident /01/2015 Raceland Greenup Resident /01/2015 Raceland Greenup Non-Res /01/2015 Radcliff Hardin Resident /01/2003 Radcliff Hardin Non-Res /01/2003 Richmond Madison Resident /01/1988 Richmond Madison Non-Res /01/1988 Robertson County Robertson Resident /01/2008 Robertson County Robertson Non-Res /01/2008 Rockcastle County Rockcastle Resident /01/2009 Rockcastle County Rockcastle Non-Res /01/2009 Rowan County Rowan Resident /01/ Chapter 6: Kentucky Tax Manual Local Tax

11 Rowan County Rowan Non-Res /01/2016 Russell Greenup Resident /01/2011 Russell Greenup Non-Res /01/2011 Russell County Russell Resident /01/2013 Russell County Russell Non-Res /01/2013 Russell Springs Russell Resident /01/2008 Russell Springs Russell Non-Res /01/2008 Russellville Logan Resident /01/2001 Russellville Logan Non-Res /01/2001 Ryland Heights Kenton Non-Res /01/2017 Ryland Heights Kenton Resident /01/2017 S-Z Localities Locality County Res/NR Tax Code Taxable % Calc Method Effective Date Salyersville Magoffin Resident /01/2008 Salyersville Magoffin Non-Res /01/2008 Scott County Scott Resident /01/2009 Scott County Scott Non-Res /01/1989 Scottsville Allen Resident /01/1989 Scottsville Allen Non-Res /01/1989 Shelby County Shelby Resident /01/1996 Shelby County Shelby Non-Res /01/1996 Shelbyville Shelby Resident /01/2008 Shelbyville Shelby Non-Res /01/2008 Shepherdsville Bullitt Resident /01/2011 Shepherdsville Bullitt Non-Res /01/2011 Shively Jefferson Resident /01/2008 Shively Jefferson Non-Res /01/2008 Silver Grove Campbell Resident /01/1989 Silver Grove Campbell Non-Res /01/1989 Simpson County Simpson Resident /01/2018 Simpson County Simpson Non-Res /01/2018 Simpsonville Shelby Resident /01/2016 Simpsonville Shelby Non-Res /01/2016 Somerset Pulaski Resident /01/2015 Somerset Pulaski Non-Res /01/2015 Southgate Campbell Resident /01/2008 Southgate Campbell Non-Res /01/2008 Spencer County Spencer Resident /01/2011 Spencer County Spencer Non-Res /01/2011 Springfield Washington Resident /01/1984 Tax Manual Local Tax Chapter 6: Kentucky 11

12 Springfield Washington Non-Res /01/1984 St. Matthews Jefferson Resident /01/1986 St. Matthews Jefferson Non-Res /01/1986 Stanford Lincoln Resident /01/2018 Stanford Lincoln Non-Res /01/2018 Stanton Powell Resident /01/2008 Stanton Powell Non-Res /01/2008 Taylor County Taylor Resident /01/1999 Taylor County Taylor Non-Res /01/1999 Taylor Mill Kenton Resident /01/1988 Taylor Mill Kenton Non-Res /01/1988 Taylorsville Spencer Resident /01/2008 Taylorsville Spencer Non-Res /01/2008 Todd County Todd Resident /01/2007 Todd County Todd Non-Res /01/2007 Tompkinsville Monroe Resident /01/2008 Tompkinsville Monroe Non-Res /01/2008 Union County Union Resident /01/2008 Union County Union Non-Res /01/2008 Vanceburg Lewis Resident /01/1984 Vanceburg Lewis Non-Res /01/1984 Versailles Woodford Resident /01/2011 Versailles Woodford Non-Res /01/2011 Villa Hills Kenton Resident /01/2016 Villa Hills Kenton Non-Res /01/2016 Vine Grove Hardin Resident /01/2014 Vine Grove Hardin Non-Res /01/2014 Warren County Warren Resident /01/2009 Warren County Warren Non-Res /01/2009 Warsaw Gallatin Resident /01/2002 Warsaw Gallatin Non-Res /01/2002 Washington County Washington Resident /01/1997 Washington County Washington Non-Res /01/1997 Wayne County Wayne Resident /01/2008 Wayne County Wayne Non-Res /01/2008 West Buechel Jefferson Resident /21/2011 West Buechel Jefferson Non-Res /21/2011 West Liberty Morgan Resident /01/2009 West Liberty Morgan Non-Res /01/2009 West Point Hardin Resident /01/2009 West Point Hardin Non-Res /01/2009 Wheelwright Floyd Resident $5 month 21 04/01/ Chapter 6: Kentucky Tax Manual Local Tax

13 Wheelwright Floyd Non-Res $5 month 21 04/01/2014 Whitesburg Letcher Resident /01/2013 Whitesburg Letcher Non-Res /01/2013 Whitley County Whitley Resident /01/2008 Whitley County Whitley Non-Res /01/2008 Wilder Campbell Resident /01/2017 Wilder Campbell Non-Res /01/2017 Wilmore Jessamine Resident /01/1986 Wilmore Jessamine Non-Res /01/1986 Winchester Clark Resident /01/2011 Winchester Clark Non-Res /01/2011 Wolfe County Wolfe Resident /01/1996 Wolfe County Wolfe Non-Res /01/1996 Woodford County Woodford Resident /01/1992 Woodford County Woodford Non-Res /01/1992 Wurtland Greenup Non-Res /01/2017 Wurtland Greenup Resident /01/2017 Kentucky School District Taxing For Residents Only County Type Tax Code % Calc Method Effective Date Boone County Occupational License Tax for Schools /01/1998 Cumberland Cumberland County Public Schools /01/2008 Fayette Fayette County Public Schools /01/2008 Jefferson Board of Education /01/2008 Marshall Marshall County Public School District /01/2008 Scott Scott County Public School District /01/2008 Warren Warren County Public School District /01/2008 Calculation Methods The state of Kentucky uses many different methods to calculate taxes. These Calculation Methods are listed below. Calculation Method 0 No Tax Withheld Calculation Method 1 Tax Manual Local Tax Chapter 6: Kentucky 13

14 2. Multiply the figure in the Taxable % column (in the Listing by Locality tables) by the annual taxable wage to determine the annualized tax amount. 3. Deannualize to arrive at the current tax. Calculation Method 2 2. If the annual taxable wage is greater than the current Federal Social Security wage base limit, ($128,400 for 2018), set the annual taxable wage to the current Federal Social Security wage limit. 3. Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality Calculation Method 3 2. If the annual taxable wage is greater than $40,000, set the annual taxable wage to $40, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality Calculation Method 4 2. If the annual taxable wage is greater than $100,000, set the annual taxable wage to $100, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality Calculation Method 5 2. If the annual taxable wage is greater than $38,667, set the annual taxable wage to $38, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality Calculation Method 6 2. If the annual taxable wage is greater than $66,666, set the annual taxable wage to $66, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality Calculation Method 7 2. Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality 3. Deannualize to arrive at the current tax. Current tax cannot exceed $65, Chapter 6: Kentucky Tax Manual Local Tax

15 Calculation Method 8 2. If the annual taxable wage is greater than $15,000, set the annual taxable wage to $15, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality Calculation Method 9 2. If the annual taxable wage is greater than $51,430, set the annual taxable wage to $51, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality Calculation Method Annualize current taxable wage. 6. If the annual taxable wage is greater than $50,000, set the annual taxable wage to $50, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality 8. Deannualize to arrive at the current tax. Calculation Method If the annual taxable wage is less than $5,000 no tax is taken. 3. If the annual taxable wage is greater than $5,000 subtract $5,000 from the annual taxable wage 4. Multiply the result of Step 3 by the figure in the Taxable % column (in the Listing by Locality 5. Deannualize to arrive at the current tax. Calculation Method 12 If the annual taxable wage is greater than 100,000, the annual taxable wage is 100, Multiply the in the Taxable % column (in the Listing by Locality tables above) times annual taxable wage to determine the annualized tax amount. 2. Deannualize to arrive at the current tax. 3. Maximum tax taken for the year is Calculation Method 13 Employers are required to withhold the payroll tax from each employee s yearly not pay check to pay check gross earnings at the rate of 2% on the first $50,000, 1% of the next $500,000, and 0.5% of all earnings over $500, Current taxable wage plus the current YTD taxable wage. 2. If the combined taxable wage total is less than $50,000 then multiply the taxable wages by 2% to determine the current tax. 3. If the combined taxable wage totals are greater than $50,000 but less than $500,000 then multiply the taxable wages by 1.0% to determine the current tax. Tax Manual Local Tax Chapter 6: Kentucky 15

16 4. If the combined taxable wage total is greater than $500,000 then multiply the annual taxable wages by.05% to determine the current tax. 5. Deannualize to arrive at the current tax. Calculation Method If the Annual Taxable Wage is less than or equal to $60,000 multiply the annual taxable wage by 1.25%. Then go to Step If the Annual Taxable Wage is greater than $60,000 multiply the first $60,000 by 1.25% and the remainder by.5%. Add these two results together. Calculation Method 15 The tax rate is.7097% up to the first $25,000 then the tax rate drops to.1097% over $25,000 up to the Social Security Wage Base. 1. If the YTD wages are equal to or greater than the Social Security wage limit no tax is taken. 2. If the YTD wages are equal to or less than $25,000 multiply the current taxable wages by If the YTD wages are greater than 25,000 multiply the current taxable wages by.1097% Calculation Method Annualize current taxable wage 2. If the annual taxable wage is less than $19,000 no tax is taken 3. If the annual taxable wage is greater than $19,000 subtract $19,000 from the annual taxable wage 4. Multiply the result from Step 3 by the figure in the Taxable % column (in the listing by locality. 5. Deannualize to arrive at the current tax. Calculation Method 17 Calculation Method 19 Flat Rate $2.00 per week. 1. Annualize current taxable wage 2. If the annual taxable wage is greater than 16,666, the annual taxable wage is 16, Multiply the in the Taxable % column (in the Listing by Locality tables above) times annual taxable wage to determine the annualized tax amount. 5. Maximum tax taken for the year is $ Calculation Method If the annual taxable wage is greater than $58,727, the annual taxable wage is $58, Multiply the in the Taxable % column (in the Listing by Locality tables above) times annual taxable wage to determine the annualized tax amount. 3. Deannualize to arrive at the current tax. 4. Maximum tax taken for the year is $ Chapter 6: Kentucky Tax Manual Local Tax

17 Calculation Method 21 Flat Rate $5.00 per week. Calculation Method If the annual taxable wage is greater than $37,500, set the annual taxable wage to $37, Multiply the taxable wage by the figure in the Taxable % column (in the Listing by Locality 5. Maximum tax taken for the year is $ Tax Manual Local Tax Chapter 6: Kentucky 17