Form E-1 - Instructions
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1Who Must File ‐ Each employer who employs one or more
Important Note: Calculate the occupational license fee due from
individuals shall withhold the occupational license fee due from each
compensation earned within the corporate city limits of the City of
employee on salaries, wages, commissions and other compensation
Owensboro in Column A of FORM E‐ 1. Calculate the occupational
for work done or services performed or rendered in the City of
license fee due from compensation earned in Daviess County,
Owensboro and/or Daviess County.
outside the corporate city limits of Owensboro, in Column B
When To File ‐ The employer shall make a return and pay the
Line 1 ‐ Enter compensation paid to employees, regardless of
license fee in accordance with the following due dates:
when or where earned.
Line 2 ‐ Enter the amount included in Line I which represents
a.) Returns required to be filed monthly shall be due on or before
payment for services performed:
the 15th day of the month next following each monthly period,
‐ Outside the corporate city limits of the City
except the return for the last month of the calendar
Owensboro on Line 2
year, which shall be due on January 31.
Column A
b.) Returns required to be filed quarterly shall be due on or before
‐ Outside Daviess County on Line 2 of Column B. (Should
the last day of the month following each quarterly period.
include compensation earned in the corporate limits of the City of
Owensboro).
Other Subject Earnings ‐ The occupational license fee shall be
Line 3 ‐ Enter total earnings subject to license fee. (Line I minus
withheld on the compensations paid by the employer to the
Line 2 in each column).
Line 4 ‐ License fee rate.
employee including, but not limited to:
Line 5 ‐ Enter the License fee due. (Line 3 multiply by line 4 in each
a.) Deferred compensation under Sections 403(b), 401 (k) or 457 of
the Internal Revenue Code.
column.
Line 6 ‐ Applicable percentage of penalty multiplied by Line 5. (S25
b.) Employee elections under Section 125 ''cafeteria plans''.
c.) Disability, sickness and accident benefits paid by the employer.
minimum) (All licensees who fail to file and/or pay the license fee
d.) Vacation and/or holiday benefits.
by the due date shall pay penalty at the rate of 5% per calendar
e.) Cash and non‐cash fringe benefits not otherwise exempt.
month, not to exceed 25% of the total license fee due, however
f.) Separation payments including an employer administered
penalty will always be a minimum of $25).
Line7‐ Applicable percentage of interest multiplied by Line 5. (Any
unemployment plan.
g.) Life insurance premium for coverage in excess of $50,000, where
licensees who fail to pay the license fee by the due date shall pay
premiums are paid by the employer.
interest at the rate of 1% per calendar month, or fraction thereof,
of any license fee due.
Exempt Earnings ‐ No withholding of the occupational license
Line 8 ‐ Total license fee, interest and penalty due. (Add Lines 5 6
fee shall be required for:
and 7 in each column).
Line9‐ Total Payment due. (Add line 8 Column A to Line 8 Column
a.) Domestic Servants.
b.) Ordained Minister of Religion.
Band enter on Line9) (PAY THIS AMOUNT WITH THE RETURN)
c.) Disability, sickness and accident benefits paid by a third party.
d.) Workers compensation benefits.
e.) Unemployment benefit payments made by the State or other
government agency.
f.) Earnings of an employee who has not yet attained age 16.
g.) Death benefits payable by an employer to the beneficiary of an
employee or to his estate.
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Parent category: Financial