Tax Administrator

​​​​​Tax Administrator

​The duty of the Mercer County Tax Administrator is to collect local county tax and enforce the Mercer County Occupational & Net Profit License Fee Ordinance as directed by the Fiscal Court.  Our Tax Administrator also acts as the receptionist for the Fiscal Court building.
 
Occupational taxes are withheld from total gross wages earned in Mercer County, including the City of Harrodsburg and the City of Burgin.  These taxes are submitted on a quarterly basis.  The current tax rate is .45%.  Effective January 1st, 2024 the rate is 1.0%
 
Net Profit taxes are collected from the net profits of all business ventures in Mercer County.  Businesses, both public and private, farms and farming operations, lessors of rental property, and independent contractors are all examples of taxable entities.  The Net Profit taxes are collected annually and are based on Federal returns.  The current tax rate is .45%.   Effective January 1st, 2024 the rate is 1.0%
 

All persons doing business of any type in Mercer County are​ required by ordinance to complete and submit a questionnaire to the Tax Administrator.  All returns must be submitted by the due date in order to avoid interest and penalty charges. ​


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​Downloadable Forms
Below is a list of frequently used forms that are available for download.​​​​​​​​​​​​​​​​​​​
Net Profits License Fee Return
Mercer County Net Profits Return Form.pdf
67 KB
Quarterly Occupational Return
40 KB
Occupational & Net Profits Tax Ordinance
 
797 KB
Annual Occupational Reconciliation Report
 
44 KB
Occupational License Fee & Net Profits Questionnaire

​​Occupational-Net Profit Questionnaire Update 2024.doc




Contact Us

​Jody Noel, Tax Administrator
 
Mercer County Tax Administrator
P.O. Box 265
Harrodsburg, KY 40330
 
Phone: (859) 734-6302
Fax: (859) 734-6345