Article Title: New Occupational License Tax for the County of Perry, Kentucky

Effective January 1, 2017, the county of Perry, Kentucky enacted a new 1.00% Occupation License Tax (OLT). The ADP TotalSource® code is #1769 and this tax is on all wages and compensation paid or payable in the county for work done or services rendered by both residents and non-residents in Perry County.

The City of Hazard, Kentucky, TS code #1898 is within Perry County and Hazard imposes its own OLT. Employees working in Hazard are subject to both the Hazard OLT and Perry County OLT.

ADP is unable to determine which employees are liable for the withholding of this tax. Employees must be evaluated on an individual basis to determine if they qualify. If you have employees living or working Perry County, Kentucky, please contact your payroll representative to make the necessary corrections.