Business Licenses: Gross Receipts Tax Returns Due April 18th

For businesses whose fiscal year ends in December, gross receipts taxes are due April 18th. Rather than mail forms this year, the City sent out yellow reminder cards. Gross receipts forms and instructions can be found on the forms page. If you have any problems opening or downloading these forms, please call 606-564-9419. You will not receive forms in the mail unless you call and request them. You may also request that they be faxed to you.

If you are unsure how to complete your gross receipts taxes, please forward this information or your yellow card to your tax preparer.

For businesses whose fiscal year does not end in December, gross receipts taxes are due the 15th day of the fourth month following the end of the fiscal year.

NOTE: The gross receipts tax return is required by every business entity or individual that operates a business within the city limits and is based upon gross receipts of the prior fiscal year ending 12/31/15. A copy of your 2015 tax federal return must also accompany the gross receipts return when filed. Required federal forms are indicated in instructions and on the license fee return. If you wish to obtain an extension, please make that request in writing along with your federal extension and an estimated minimum payment of $75.

Business licenses will be issued to the address on the account unless a different address is clearly specified on the return.