Occupational License Tax DivisionThe purpose of the Occupational License Tax Division is to administer and enforce the City of Henderson’s payroll and net profits taxes as required by ordinance.

Occupational License Tax DivisionThe purpose of the Occupational License Tax Division is to administer and enforce the City of Henderson’s payroll and net profits taxes as required by ordinance. This is done with integrity, efficiency, and impartiality.City PayrollEvery employer (whether for profit or not for profit) who pays wages, salaries, commissions, tips, or other taxable compensation to an employee for work performed within the city limits of Henderson is required to withhold and remit to the City of Henderson the City payroll tax. For tax periods prior to January 1, 2023, the tax is 1.49% of the gross compensation paid. Beginning January 1, 2023, the tax is 1.65% of the gross compensation paid. Forms and instructions are available at the Occupational Tax Office or may be downloaded below.City Net ProfitsEvery business entity conducting business in the City of Henderson for a profit is required to pay a tax on its net profits. Calendar year filers with a year end of December 31, 2022 pay a tax of 1.49% on net profits.  Beginning January 1, 2023, the net profit tax will increase to 1.65%. Fiscal year filers will need to see Table A on the revised Net Profit forms for their pro-rated tax percentage.Returns for calendar year businesses are due by April 15th each year. New businesses commencing operations in Henderson are required to file an application and pay a $25 fee. Forms may be downloaded below or obtained at the Occupational Tax Office.City of Henderson Nexus QuestionnaireOccupational License Tax FormsForm NP - Net ProfitForm NP - InstructionsForm NPE - Net Profit ExtensionForm OLA - Occupational License ApplicationForm PR - Payroll Tax WithheldForm APR - Annual Payroll ReconciliationForm IPR - Individual Payroll RemittanceForm EPR - Employee Payroll RefundForm 1099 SF - Summary & Transmittal of Non-Employee EarningsForm - Contractor Registration ApplicationPrevious year's tax forms can be obtained by contacting the Occupational License officeEvent Business LicenseEvent Business License LetterEvent Business License - ApplicationEvent Business License - Nonprofit Sponsor ApplicationEvent Business License - Vendor ListCity Occupational Tax OrdinanceCity Occupational Tax Ordinance Amendment