Occupational License-Permit & Property Tax Info
Property Tax Rate
Ordinance 2023-002-Real Property Taxes for 2023 (.114) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017, 2018, 2019, 2020, 2021, 2022, 2023
Tangible Personal Property Tax Rate for 202 (.1313) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017,2018, 2019, 2020, 2021,2022
Ordinance 2023-003 -Property Tax Rate- Motor Vehicles & Watercraft for 2022-2023 (.20) per One Hundred Dollars assessed valuation dollars. Same rate for years 2017, 2018,2019, 2020, 2021, 2022, 2023
The City of Smiths Grove Occupational License Tax info
Licenses
OCCUPATIONAL LICENSE
Effective January 1, 2020- Ordinance 19-003 ordains a new percentage based Occupational License Tax structure, with the repeal of Ordinance 2018-002. A full copy of the Ordinance 2019-003 can be accessed by clicking the link below. The City of Smiths Grove Business Application must be completed for every business doing business within the City of Smiths Grove. The reporting forms can be accessed by clicking the link that pertains to your type of business; those with employees and those without employees. Please call City Hall at 270-563-4014 with questions or if you want the Ordinance or forms emailed to your business.
IF YOU ARE A THIRD PARTY PAYROLL PROVIDER, PLEASE CONTACT CITY HALL AT 270-563-4014 BEFORE SUBMITTING ANY PAYROLL REPORTS TO THE CITY OF SMITHS GROVE. YOU MUST CONFIRM WITH A CITY CLERK THAT THE EMPLOYEES YOU ARE REPORTING ARE WORKING WITHIN THE CITY LIMITS OF SMITHS GROVE (work from home employees who have a Smiths Grove address are not necessarily working within the city limits).
Click here for copy of Ordinance 2019-003 Effective 1-1-2020 and forward
Click here for Occupational License Tax – Introduction
Click here for Occupational City Business Application
Click here for Reconciliation YR End Employers Qtrly Payroll Withholding Tax
All Qtrly Payroll Occup License businesses must submit a summary reconciliation of the 4 Qtrs of each calendar year by employee ID to reconcile with the total of each quarterly payment submitted in that year.
Click here for City of Smiths Grove Annual Business License – businesses with no employee payroll or no employees within the City. This is an annual license July 1 to June 30, yearly.
Click here for City of Smiths Grove Occupational Quarterly Payroll License Tax – businesses with employee payroll
Click here for City of Smiths Grove Annual Net Profit Tax form- ALL Businesses
(This is 1% of Net Profit on each year, due by April 15th)
Building Permits - (Smiths Grove does not require, but WARREN COUNTY does)
Why do I need a Building Permit?
The City of Smiths Grove and the State of Kentucky requires it. Kentucky Building Code (KBC) requires local governments (city or county) to establish local building departments.
Warren County issues all building permits for the City of Smiths Grove. Their facilities are located at 1141 State Street, Bowling Green, KY. Phone 270-843-5360. All building inspections are also handled through the same office.
How much are the Building Permits (please click on the below link to access the Warren County site for info) ?
www.warrencountyky.gov/building-electrical-services
www.bgky.org/contractorslicensing
City of Smiths Grove Yard Sale Permits
Why do you need a Yard Sale Permit?
So the city can control Yard sales and prevent a person from having perpetual yard sales.
What is the cost of a Yard Sale Permit?
There is no cost just a requirement to fill out a form at City Hall, 146 S. Main Street, Smiths Grove, KY
Violation of terms of the yard Sale Permit or failure to obtain a Yard Sale Permit will subject person having a Yard Sale to citation for violation of city ordinance.