Florence local tax
On $60,000 of wages, working in Florence costs $2,005 a year in local occupational fees if you live there, or $1,705 if you commute in.
Levy by levy
Each levy is applied at its own wage cap. Adding the rates together and applying them once would give a different, wrong answer wherever the caps differ.
| Levy | Rate | Wages it applies to | Annual amount |
|---|---|---|---|
| Florence occupational fee | 2% | $60,000 | $1,200 |
| Boone County occupational fee | 0.8% | $60,000 | $480 |
| Boone County mental health levy | 0.15% | $16,666 (capped) | $25 |
| Boone County school board levy | 0.5% | $60,000 | $300 |
| Total | $2,005 |
How Florence and Boone County interact
The city fee and the county fee both apply, with no credit between them. Someone working inside the city limits pays both.
- Boone County answers the credit question directly: "No. There is no reduction or credit of one tax against the other." Ordinance 07-27 contains no city-credit clause of any kind.
- The school board levy is the one Kentucky levy verified to require BOTH working in AND residing in the district.
- The county fee and mental health levy have unusually low caps -- $635.95 and $25 a year respectively.
Boone County does not credit the Florence fee -- both apply in full to the same wages.
Source: Boone County Fiscal Court — Occupational Licensing, verified 2026-08-22.
Florence local tax: common questions
How much local tax do I pay working in Florence?
On $60,000 of wages, $2,005 a year if you live in Florence, and $1,705 if you commute in from elsewhere. That is 4 separate levies, and each is capped at its own wage base rather than sharing one — which is why the total is not simply the rates added together.
Does Boone County charge on top of Florence?
The city fee and the county fee both apply, with no credit between them. Someone working inside the city limits pays both.
Is this the same as Kentucky state income tax?
No. This is a local occupational licence fee, levied by the city, county or school board, and it is separate from Kentucky's state income tax. It is also not waived by Kentucky's reciprocity agreements with neighbouring states — Form 740-NP-R, the reciprocal-state refund return, instructs "Do not include local tax withheld."