Hart County Occupational License Fee Office

04/03/2026

Be aware of the changes to postmarks from the US Post Office. Hart County has used postmark dates for recognition of timely filing.

03/30/2026

Quarterly Employment forms were mailed on Friday. Emails sent today for accounts with a registered contact address. (From [email protected] )

03/24/2026

Business owners and contract laborers as you finalize your federal and state returns, remember the local Net Profit return is also due April 15th. Be sure to check with your tax professional if you have Hart County income, or have an active account.

02/04/2026

Email Notifications are being sent today 2/4/2026.
Our office is trying to get taxpayers their forms in the most convenient ways possible. This is the same form which was mailed the last week in January.
Most taxpayers take these forms to their income tax preparers to be completed with their federal and state returns.

01/28/2026

Annual Net Profit forms are going out this week. One batch was dropped off this morning, and the others will go out by Friday.

Review the "FILING NOTIFICATION" letter for reminders of various due dates, and some taxpayers have delinquent returns listed at the bottom of the letter.
Returns are always available 24/7 at https://hartcounty.ky.gov/Departments/Pages/ol.aspx

01/05/2026

Emails were just sent for Q4 quarterly employment forms. The emails come from [email protected] and have the subject line:
New Tax Filing Notification from Hart County Occupational Tax

12/31/2025

YEAR END FILINGS IN THE MAIL:
1. Quarterly Occupational Tax / Employer's withholding returns are in the mail, and due back by January 31st.
2. Included with this return was the Annual Reconciliation Return, due February 28th with a copy of the W-2's (or similar report.)
3. Businesses using 1099-NEC labor, are also reportable by February 28th. 1099-NEC contractors are considered a business required to register and complete a Net Profit return.
4.If applicable, a 2025 Net Profits form was also included to save postage costs. This return is due April 15th similar to the federal and state returns.

10/15/2025

Due to the IRS and KY extending relief to the early 2025 disasters across the state. There is still time through November 3rd to file timely for Hart County as well.

Given the extended deadlines, unfiled return notifications for 2024 have not been sent, except by email. Notifications will be sent later in November, including $25.00 penalties for non-timely filing. Anyone with an active account (received a return mailing) is required to file until notification has been made to this office. Avoid penalties by filing timely, and if you wish to add an email to your tax account please contact our office.

Find guidance for filing personal income taxes and tax information for businesses, charities and nonprofits, international filers and others.

09/10/2025

Several individuals and businesses have been mailed letters regarding 1099 forms which have not replied or filed on those forms. Those who do not file by the extended due date will be subject to the minimum $25.00 penalty. Some have not filed in previous years, and these will be added together and billed after the extension date.
Taxpayers and preparers, save yourself expense by getting these filings in timely.

08/22/2025

Emails sent for outstanding 2024 Net Profits. Extensions are due in 1 1/2 months.

07/22/2025

Update: Phones have been restored:

The phone line for the Occupational Tax office is down. You can email, or call the Judge's line and leave a message.

07/03/2025

Q2 Payroll forms were mailed last week, due July 31st. Remember all mailings from the Occupational Tax office are due to be returned, even if no taxes are due, subject to a minimum $25.00 penalty.