Brandenburg, Kentucky, Creates Occupational Tax

Brandenburg, Kentucky, created an occupational license tax, under an ordinance enacted in June and effective July 1, 2025.

The occupational license tax rate is 0.333% and applies to wages of at least $20,000 annually, under the ordinance. Amounts earned less than $20,000 and over $200,000 are exempt from the tax.

Employers must withhold and remit the tax on a quarterly basis, under the ordinance. Brandenburg’s quarterly return form excludes the first $5,000 paid to an employee in a quarter as well as any amount paid in excess of $50,000 in a quarter.

Failure to remit the tax and make ...