FORM 510

City of Lebanon, Kentucky
240 West Main Street/P.O. Box 840
Lebanon, Kentucky 40033

Individual Occupational
License Fee Return

Please fill out all fields.
The grey fields are calculated for you and do not need to be filled out.
If the amount of a field is 0, enter a 0.Your total amount will appear once all possible fields have been filled out.

The total value of Gross Earnings is calculated from the schedule below.

Allocated income is calculated from the schedule below.

Schedule of Allocable Earnings

Enter Gross Wages, Salaries, Commisions, Including Vacation, Holidy & Annual Leave Benefits on Which License Fee Was Not Deducted

The totals for Gross Earnings and Total Allocable Income will transfer to Lines 1 and 2 above.

Personal Information

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Check the button below to acknowledge that you have filled out all required fields and understood the requirements and instructions given for Tax Form 510*


Persons required to file Form 510 and reportable earnings: Individuals whose earnings within the City of Lebanon are from salaries, wages, commissions, or other compensation, received from one or more employers, on which the City of Lebanon License Fee was NOT deducted, must file on Form 510. If the licensepayer has conducted a business or other activity, return must be made on Form 520. Return on Form 510 is made on an annual basis.

List all information in connection with your employment where the employer was not required to withhold the License Fee. Earnings include salaries, wages, commissions, tips, bonuses, incentive payments, etc., whether received directly or through an agent, and whether in cash or in property, for services rendered within the City of Lebanon for the appropriate period after January 1, 1986. Board, lodging and similar items must be included as earnings at their fair market value. An individual shall be liable to a fine as provided by ordinance for failure to file a return and/or to pay the license fee, or filing a fraudulent return.

Date For Filing:

Individuals filing on a calendar year basis must file Form 510 not later than April 15 of the following year. Individuals who file federal and state income tax returns on a fiscal year basis other than a calendar year must file not later than the fifteenth day of the fourth month following the end of such fiscal year.

Interest and Penalties: Interest at the rate of 12% per annum must be paid on license fees remaining unpaid after the due date. Penalties of 5% per month or fraction of a month are also on the amount of license remaining unpaid after the due date.

If you prefer to pay by mail,
you may send a check or money order to:
PO Box 840 Lebanon KY 40033