Occupational License Tax

 
Occupational License Tax Division

The purpose of the Occupational License Tax Division is to administer and enforce the City of Henderson’s payroll and net profits taxes as required by ordinance. This is done with integrity, efficiency, and impartiality.

Henderson County Fiscal Court recently passed an Occupational License Tax ordinance and has contracted with the City of Henderson for the collection of the County’s net profits and payroll tax. The County’s ordinance will begin on January 1, 2016.  
 
City Payroll
Every employer (whether for profit or not for profit) who pays wages, salaries, commissions, tips, or other taxable compensation to an employee for work performed within the city limits of Henderson is required to withhold and remit to the City of Henderson 1% of the gross compensation paid. Forms and instructions are available at the Occupational Tax Office or may be downloaded below.

County Payroll 
Beginning January 1, 2016, every employer (whether for profit or not for profit) who pays wages, salaries, commissions, tips, or other taxable compensation to an employee for work performed within Henderson County, but outside the city limits of Henderson, is required to withhold and remit to the City of Henderson 1% of the gross compensation paid. 
 
City Net Profits
Every business entity conducting business in the City of Henderson for a profit is required to pay a tax of 1% on its net profits. Returns for calendar year businesses are due by April 15 of each year. New businesses commencing operations in Henderson are required to file an application and pay a $25 fee. Forms may be downloaded below or obtained at the Occupational Tax Office.

County Net Profits
Beginning January 1, 2016, every business entity conducting business in Henderson County, outside the city limits of the City of Henderson, for a profit is required to pay a tax of 1% on its net profits. The first returns for calendar year businesses will be due by April 15, 2017. New businesses commencing operations in Henderson are required to file an application and pay a $25 fee.

To make filing forms easier, dual forms will soon be available on the City of Henderson’s website and in the Occupational Tax Office.     
    City Occupational Tax Ordinance
County Occupational Tax Ordinance