I hereby certify, under penalty of perjury, that the statements made herein and any supporting schedules are true, correct, and complete to the best of my knowledge.
Make check payable to: Occupational Tax Administrator
Mail To: CITY OF PIKEVILLE
DIVISION OF TAX COLLECTION
243 MAIN STREET
PIKEVILLE, KY 41501
This Return is due on or before the 20th of each month. A timely return must be filed, even if no sales were made or no tax is due.
1. Enter the amount from line 22 (Taxable Receipts – Receipts subject to tax) of the Kentucky Sales and Use Tax Form. If Line 24 of the Kentucky Sales and Use Tax form includes multiple locations in the state of Kentucky, enter only the portion pertaining to the City of Pikeville.
2. Enter total receipts from sale of non-food and/or alcoholic beverage items included in line 1.
3. Line 1 minus line 2.
4. Multiply line 3 by .03.
5. For each Month or fraction thereof that the return or payment is late, multiply line 4 by 10%. The maximum penalty due is 25% of line 4
6. For each Month or fraction thereof that the return or payment is late, multiply line 4 by 1.5% (18% per annum).
7. Enter the total of line 4, line 5, and line 6.