Kentucky Localities Update Occupational Taxes (1)

Three Kentucky localities made changes to their occupational tax rates effective July 1, 2025, while a fourth is increasing its taxable wage base for a portion of its occupational taxes effective Jan. 1, 2026.

The occupational tax rate in Bardwell rose to 1% from 0.5% effective July 1, 2025, under an ordinance. The maximum tax amount per employee is $1,000, under the ordinance.

Crittenden County increased its occupational tax rate to 1.5% from 0.5% and raised its occupational license fee to $50 from $25 effective July 1, 2025, under an ordinance. Similarly, the city of Marion, located in ...