Quarterly Return

  • This is an official online payment site for the city of Cave City, Kentucky. We cannot guarantee payment if City of Cave City customers use other online payment sites. This online payment service charges a 2.75% Service Fee for credit cards and $2 Service Fee for ACH payments, added to the amount due.
PLEASE NOTE: Each employer (except those specifically exempt by ordinance) of one or more persons must withhold the payroll tax of 2% from gross salaries, wages, and commissions paid. All employees are subject to the license fee except domestics, including employees of organizations in a business that is not subject to the license fee. Effective December 31,1986.

A quarterly return for all payroll tax withheld must be filed and the payroll tax paid by the 15th day of the month following the close of the quarter. An employer shall be liable to a fine and imprisonment as provided by ordinance for failure to file a return and/or to pay the Payroll Tax or for filing a fraudulent return. Interest and penalties are also provided for late filing.

WHEN ARE QUARTERLY PAYMENTS DUE?
Quarter 1 is due by 4/30
Quarter 2 is due by 7/31
Quarter 3 is due by 10/31
Quarter 4 is due by 1/31

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