{"$comment":"Generated. Fetched at runtime rather than bundled \u2014 see scripts/localities/emit-public.py.","apiVersion":"v1","basis":"grossWages","entries":[["ky-adair-county","Adair County",0.005],["ky-adairville","Adairville",0.015],["ky-alexandria","Alexandria",0.015,{"wageBaseCents":18450000}],["ky-ashland","Ashland",0.02375],["ky-bardstown","Bardstown",0.01],["ky-beattyville","Beattyville",0.01],["ky-benton","Benton",0.005],["ky-berea","Berea",0.02],["ky-boone-county-fiscal-court","Boone County Fiscal Court",0.008,{"wageBaseCents":7949400}],["ky-boone-county-mental-health-retardation-aging","Boone County Mental Health, Retardation/Aging",0.0015,{"wageBaseCents":1666600}],["ky-boone-county-school-board","Boone County School Board",0.005],["ky-bourbon-county","Bourbon County",0.0125],["ky-bowling-green","Bowling Green",0.02],["ky-boyd-county","Boyd County",0.01],["ky-boyle-county","Boyle County",0.0125],["ky-breathitt-county","Breathitt 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Hills",0.0115,{"wageBaseCents":18450000}],["ky-crittenden-county","Crittenden County",0.015],["ky-cynthiana","Cynthiana",0.015],["ky-danville","Danville",0.0125],["ky-daviess-county-fiscal-court","Daviess County Fiscal Court",0.0035],["ky-dayton","Dayton",0.025],["ky-earlington","Earlington",0.015],["ky-edgewood","Edgewood",0.01],["ky-edmonton","Edmonton",0.015],["ky-elizabethtown","Elizabethtown",0.0195],["ky-elsmere","Elsmere",0.0175],["ky-erlanger","Erlanger",0.015],["ky-estill-county","Estill County",0.02],["ky-fayette-county-public-school-district","Fayette County Public School District",0.005],["ky-flemingsburg","Flemingsburg",0.01],["ky-fordsville","Fordsville",0.0125],["ky-fort-mitchell","Fort Mitchell",0.0125],["ky-fort-thomas","Fort Thomas",0.0125],["ky-fort-wright","Fort Wright",0.0099,{"wageBaseCents":18450000}],["ky-frankfort","Frankfort",0.0195],["ky-franklin","Franklin",0.01],["ky-franklin-county","Franklin County",0.01],["ky-gamaliel","Gamaliel",0.01],["ky-garrard-county","Garrard County",0.02],["ky-georgetown","Georgetown",0.01],["ky-glasgow","Glasgow",0.0175],["ky-grant-county","Grant County",0.025],["ky-greensburg","Greensburg",0.01],["ky-guthrie","Guthrie",0.01],["ky-hancock-county","Hancock County",0.0125],["ky-hardin-county-industrial-tax-district","Hardin County Industrial Tax District",0.01],["ky-harrodsburg","Harrodsburg",0.015],["ky-hartford","Hartford",0.01],["ky-hazard","Hazard",0.0125],["ky-hickman","Hickman",0.015],["ky-hickman-county","Hickman County",0.01],["ky-highland-heights","Highland Heights",0.015,{"wageBaseCents":18450000}],["ky-hillview","Hillview",0.018],["ky-hodgenville","Hodgenville",0.01],["ky-hopkins-county","Hopkins County",0.005],["ky-independence","Independence",0.0125],["ky-irvington","Irvington",0.03],["ky-jackson","Jackson",0.03],["ky-jackson-county","Jackson County",0.01],["ky-jeffersontown","Jeffersontown",0.01],["ky-jessamine-county","Jessamine 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Schools",0.005],["ky-martin-county-fiscal-court","Martin County Fiscal Court",0.02],["ky-mccracken-county","McCracken County",0.01],["ky-mccreary-county","McCreary County",0.015],["ky-mckee","McKee",0.01],["ky-mclean-county","McLean County",0.01,{"maximumTaxCents":75000}],["ky-mercer-county","Mercer County",0.01],["ky-metcalfe-county","Metcalfe County",0.016],["ky-midway","Midway",0.02],["ky-millersburg","Millersburg",0.01],["ky-monroe-county","Monroe County",0.01],["ky-montgomery-county","Montgomery County",0.02],["ky-morehead","Morehead",0.015],["ky-morgantown","Morgantown",0.02],["ky-mt-vernon","Mt. Vernon",0.01],["ky-nicholas-county","Nicholas County",0.01],["ky-nicholasville","Nicholasville",0.01],["ky-nortonville","Nortonville",0.01],["ky-oak-grove","Oak Grove",0.015],["ky-owensboro","Owensboro",0.0178],["ky-owenton","Owenton",0.01],["ky-paintsville","Paintsville",0.0125],["ky-paris","Paris",0.015],["ky-park-hills","Park Hills",0.015],["ky-perry-county","Perry County",0.01],["ky-perryville","Perryville",0.01],["ky-pike-county","Pike County",0.01],["ky-pineville","Pineville",0.015],["ky-powell-county","Powell County",0.01],["ky-prestonsburg","Prestonsburg",0.015],["ky-pulaski-county","Pulaski County",0.01],["ky-raceland","Raceland",0.015],["ky-richmond","Richmond",0.02],["ky-robertson-county","Robertson County",0.015],["ky-rockcastle-county-fiscal-court","Rockcastle County Fiscal Court",0.015],["ky-rowan-county","Rowan County",0.015],["ky-russell","Russell",0.015],["ky-russellville","Russellville",0.02],["ky-ryland-heights","Ryland Heights",0.01],["ky-salem","Salem",0.01],["ky-scott-county","Scott County",0.01],["ky-scott-county-public-school-district","Scott County Public School District",0.005],["ky-scottsville","Scottsville",0.015],["ky-shepherdsville","Shepherdsville",0.02],["ky-shively","Shively",0.015],["ky-somerset","Somerset",0.006],["ky-southgate","Southgate",0.025],["ky-spencer","Spencer",0.008],["ky-springfield","Springfield",0.015],["ky-stanford","Stanford",0.0065],["ky-taylor-county","Taylor County",0.01],["ky-taylor-mill","Taylor Mill",0.02],["ky-todd-county","Todd County",0.01],["ky-union-county-fiscal-court","Union County Fiscal Court",0.005,{"maximumTaxCents":100000}],["ky-vanceburg","Vanceburg",0.01],["ky-versailles","Versailles",0.015],["ky-villa-hills","Villa Hills",0.015],["ky-vine-grove","Vine Grove",0.02],["ky-warren-county","Warren County",0.01],["ky-warren-county-public-schools","Warren County Public Schools",0.005],["ky-west-buechel","West Buechel",0.0025],["ky-west-liberty","West Liberty",0.01],["ky-whitley-county","Whitley County",0.01],["ky-wilder","Wilder",0.0225,{"wageBaseCents":18450000}],["ky-wilmore","Wilmore",0.02],["ky-winchester","Winchester",0.02],["ky-woodford","Woodford",0.015]],"note":"Kentucky's occupational license fee is levied on wages earned in the district, on residents and non-residents alike.","residentRateOnly":false,"source":{"label":"Kentucky Secretary of State - Occupational Tax Districts, filed under KRS 67.766","url":"https://web.sos.ky.gov/occupationaltax/","verifiedOn":"2026-08-17"},"stateSlug":"kentucky","unsupported":"Kentucky taxes stack: a city, its county and a school board can each levy on the same wages, and some counties credit the city fee against theirs. Only the single district selected here is applied, so a filer owing more than one is understated."}