Occupational Tax

Occupational Tax in Johnson County

Occupation tax refers to a levy imposed for the privilege of carrying on a business, trade or profession. It is a fixed charge levied usually as a license fee, on professionals such as attorneys, and doctors. The occupation tax is in form a gross receipts tax, levied on the retailer rather than on the purchaser. The power to levy occupation tax is derived is from the police power of the state to regulate its citizen’s activities.

Occupational Tax . - .5% of Gross Wages Paid for Work Performed in Johnson County

Fiscal Year-end Net Profit - .5% of Net Profit Realized in Johnson County

Form Links:

Quarterly Occupation Return

Reconciliation of Occupational Tax Withheld Form

Annual Net Profit Return