Additionally, Hardin County Government imposes their own property tax on real and tangible property. The hotel and restaurant taxes are forwarded to the Elizabethtown Tourism Commission for use in promoting tourism in the area. Both the alcohol, restaurant and hotel tax can be passed on to the end consumer. This tax is collected by the establishment and remitted to the City monthly. A 2% restaurant tax is imposed on all prepared food sales sold within the City. A 3% hotel tax is imposed by all hotels in the area and is remitted to the City by each hotel on a monthly basis. A 5% tax on alcohol sales is collected by retail stores/restaurants and remitted either quarterly or monthly, depending on what type of establishment. All property and casualty policies have an 8% insurance premiums tax which is collected by insurance agents and remitted to the City quarterly. Please email Diana Martin or Cindy Givan.īesides the net profits, occupational and property taxes collected by the City, there are various other taxes collected dependent on the service provided. Accordingly, employers should continue withholding local occupational taxes based on their employees' principal rather than temporary physical place of work.ĭue to the COVID-19 pandemic, you can email your 2021 Net Profit Returns, IF you do not owe any money. Employees working from home during the pandemic are considered to be working in the location where they would typically be reporting on a regular and ordinary basis (i.e., their principal place of work). The City of Elizabethtown treats employees who report to a temporary worksite during the COVID-19 emergency period as working at their principal place of work. IMPORTANT NOTICE - TEMPORARY WORKPLACE CHANGES DUE TO COVID-19 In addition, we impose a tax on net profits of 1.35% only earned within the City and employees are required to pay a 1.35% occupational tax for wages earned within the City limits. An annual fee of $25 is charged for this license and must be renewed at the beginning of each year. They also issue the licenses to all businesses operating within the City of Elizabethtown are required to obtain. We are charged with the administration and collection of the City's occupational and net profits taxes, as well as the minimum license fees for City businesses.
0 kommentar(er)
