Occupational Taxes

 

Payroll Employee Withholding Tax

An occupational tax is levied on individuals engaged in any occupation, trade, profession, or business in the city limits. This tax is measured at 1% of the gross annual salaries, wages, or compensation earned for services rendered within the city.  

 Tax Reporting Due Dates 

1st Quarter: April 30th 

2nd Quarter: July 31st 

3rd Quarter: October 31st  

4th Quarter: January 31st  

 

To ensure timely processing, please utilize the referenced forms below:

  • Quarterly Occupational Tax Return Form
  • Quarter Breakdown Sheet with Due Dates  
  • Annual Reconciliation Form  
  • Occupational Return – Refund Procedure (Please note: Applicants must file an amended return, verify the reason for the overpayment under oath, and provide a detailed explanation within one year of the overpayment or payment due date.) 

 

For more information on City Ordinances related to Occupational Taxes, please click here or refer to Chapter 116 of the Mt. Washington Code of Ordinances.