Local Occupational Tax

Taxing Jurisdiction
Tax Rate on Salaries / Wages
Tax Rate on Net Profits / Receipts
Floyd County
No Tax
No Tax
Allen
No Tax
No Tax
Martin
1.30%
No Tax
Prestonsburg
1.50%
1.50%
Wayland
No Tax
No Tax
Floyd County Schools
No Tax
No Tax
Johnson County
0.50%
0.50%
Paintsville
1.00%
1.00%
Johnson County Schools
No Tax
No Tax
Paintsville Independent Schools
No Tax
No Tax
Magoffin County
1.00%
No Tax
Salyersville
1.00%
No Tax
Magoffin County Schools
No Tax
No Tax
Martin County
1%
No Tax
Inez
No Tax
No Tax
Warfield
No Tax
No Tax
Martin County Schools
No Tax
No Tax
Pike County
No Tax
No Tax
Coal Run
No Tax
No Tax
Elkhorn City
1.00%
No Tax
Pikeville
2.00%
2.00%
Pike County Schools
No Tax
No Tax
Pikeville Independent Schools
No Tax
No Tax