In December 2007, Grayson enacted a citywide occupational-payroll fee, otherwise known as a payroll tax, to be imposed upon all persons who derive wages or salaries from work performed within the city. The fee, in the amount of 1%, is levied upon all adjusted gross wages earned for work within the city. The AGW are calculated by deducting employer withheld employee contributions to medical, ocular or dental insurance and retirement/pension from the gross wages/salary earned.

Employers are required to make the necessary fee deduction from each employees wages, and forward those funds to the city on a quarterly basis. Payments are due the city by the 15th of each month following the quarters end. Deadlines are the 15th of April, July, October and January. If the 15th falls on a day in which city hall is closed, the payment is due by the latest close of business prior to the 15th.

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UPDATE

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In order to comply with state statute, city council has revised the occupational-payroll fee ordinance effective January 1, 2009. The fee will be computed on the employees full Gross wages, and no longer based on an Adjusted Gross.

 

Also, payments from employers will be due on the 30th of the month immediately following the end of the assessed quarter, i.e. payments will be due on April 30 for the 1st quarter of 2009 instead of April 15th and so forth.

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Forms and Documents

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The forms below are updated versions to allow accurate reporting of deductions, payments, etc. under the 2008 revised Ordinance that changed the withholding from Adjusted Gross to Full Gross Wages. The 1% deduction rate has remained unchanged. For forms used prior to December 2008, contact the city treasurer at 606-474-6651.

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Quarterly Filing Report

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End of year Reconciliation form-page 1

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Employee Information Form

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Employee Information Form (Continuation)