Occupational Tax Office

Rhiannon McIntosh

Occupational License Fee Officer/Financial Analyst

Phone: (270) 527-6759
Fax:  (270) 527-0804
Email Rhiannon McIntosh

Marshall County Occupational License Tax for Schools
86 High School Road
Benton, Kentucky 42025

Hours 8:00 a.m. - 4:00 p.m.
Monday - Friday

CLICK HERE TO FILE QUARTERLY AND PAY ONLINE

Important Year End Tax Filing Information

Tax Forms Will No Longer Be Mailed for Net Profit Returns

2024 Annual Reconciliation of Occupational Tax Withheld for Schools due on or before February 28, 2025

2023 Annual Reconciliation of Occupational Tax Withheld for Schools due on or before February 29, 2024 

2023 Net Profit Tax Return for year ending December 31, 2023 due on or before April 15, 2024 

Net Profit Extension Requests for tax year ending December 31, 2023 are due April 15, 2024 

*Extension requests must be filed with Marshall County Occupational License Tax for Schools along with payment of estimated tax due.

This office is responsible for collecting taxes levied by the Marshall County Board of Education.  The board levies an occupational license tax of one-half of 1 percent (0.5%) on salaries, wages, commissions, and other compensation of individuals who are Marshall County residents for activities performed or rendered in Marshall County and on the net profits of all businesses, professions, or occupations from activities conducted in Marshall County.  The tax is levied in accordance with KRS 160.605.