Occupational Taxes: Increase

To ensure well-trained and adequately staffed public safety personnel, maintain lively parks, expand infrastructure, host exciting downtown events, and offer various services for our growing community, the Bowling Green Board of Commissioners approved a slight increase in Occupational Taxes from 1.85% to 2.0% on May 2, 2023. This change will be effective on January 1, 2024. More than 70% of the City of Bowling Green's revenue comes from Occupational taxes.

Here's what you need to know:

  • Starting January 1, 2024, all Wage Withholdings will need to be increased from 1.85% to 2.0%. The first filing with the new rate is due on either February 15, 2024 (for monthly filers) or April 30, 2024 (for quarterly filers).
  • Net Profit License Returns will adopt the new 2.0% rate for all fiscal years beginning on or after January 1, 2024.
  • The increased rate equates to an additional 15 cents per $100.
Annual Salary Hourly Pay Weekly Earnings Occupational Withholdings @ 1.85% Occupational Withholdings @ 2.0% Weekly Difference
$31,200 $15.00 $600.00 $11.10 $12.00 $0.90
$52,000 $25.00 $1,000.00 $18.50 $20.00 $1.50
$74,880 $36.00 $1,440.00 $26.64 $28.80 $2.16
$99,840 $48.00 $1,920.00 $35.52 $38.40 $2.88

Occupational Taxes 1.85% and 2.0% - Graph

Use this form ONLY to share feedback about the design, functionality, or content of BGKY.org. For customer service or assistance, please contact the appropriate department directly or call 270-393-3000.