The Tax Department is responsible for billing and collecting business license fees, occupational taxes, insurance premium taxes, transient room taxes, and restaurant taxes.
A Business License Fee is currently imposed by the City of Lebanon. A minimum license fee of $25.00 is required for the privilege of conducting a business in the City. The minimum license fee may be credited to the License Fee Return due by the 15th day of the 4th month following the close of the calendar or fiscal year.
The Occupational Tax is 1% imposed on gross salaries, wages, commissions and other compensation earned for work done or services performed in the City. Employers are required to withhold said tax and remit it to the City quarterly.
The Insurance Premium Tax is collected from each insurance company issuing any insurance policy which is not a life or health policy. A tax rate of ten percent (10%) of premiums collected on insurance policies for risk located within the city limits of Lebanon is due no later that thirty (30) days after the end of each calendar quarter.
The Transient Room Tax was established for the purpose of promoting convention and tourist activity in Lebanon. A transient room tax of three percent (3%) of the rent for occupancy of a suite or room charged by all motels, hotels, inns, or similar business is imposed. This tax shall be paid to the Tax Administrator no later that the 20th day following the past month in which said tax was charged.
The Restaurant Tax was established for the purpose of promoting convention and tourist activity in Lebanon. A restaurant tax of two percent (2%) is imposed on the retail sales by all restaurants doing business within the City. This tax shall be paid to the Tax Administrator no later that the 20th day following the past month in which said tax was charged.
Additional information may be obtained by contacting the Tax Department at (270) 692-6272. A copy of the required forms can be picked up at the tax office located in City Hall or printed under the Tax and Business Forms link on this web page.
Business License Application
Form 501 - Monthly Occupational License Fee Withheld
Form 541Q - Quarterly Occupational License Fee Withheld
Form 543 - Occupational License Annual Reconciliation
Form 510 - Individual License Fee Return
Form 520 License Fee Return
Monthly Restaurant Tax Form
Monthly Transient Room Tax