Nicholasville local tax
On $60,000 of wages, working in Nicholasville costs $1,500 a year in local occupational fees.
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 |
|---|---|---|---|
| Nicholasville occupational fee | 1.5% | $60,000 | $900 |
| Jessamine County occupational fee | 1% | $60,000 | $600 |
| Total | $1,500 |
How Nicholasville and Jessamine County interact
The city fee and the county fee both apply, with no credit between them. Someone working inside the city limits pays both.
- The county levies "upon wages earned throughout Jessamine County including wages earned within the city limits of Nicholasville or Wilmore", so the county fee reaches inside the city.
- No explicit no-credit statement was found, and no credit language appears in the ordinance or on Form JCOT-1. Stacking is inferred from the county reaching inside the city with no credit clause -- weaker evidence than Boone or Campbell.
Jessamine County does not credit the Nicholasville fee -- both apply in full to the same wages.
Source: Jessamine County — occupational tax, verified 2026-08-22.
Nicholasville local tax: common questions
How much local tax do I pay working in Nicholasville?
On $60,000 of wages, $1,500 a year if you live in Nicholasville. That is 2 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 Jessamine County charge on top of Nicholasville?
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."