Employee Portal

Facebook Linkedin
Contact us!

Insurance Premium Tax

Insurance Premium Tax

The following information is provided as an overview of the insurance premium tax filing requirement for Jessamine County. You can access the quarterly insurance premium tax form, annual reconciliation form from this page. If you are looking for information regarding another local tax subject, please click here and return to the Occupational Tax Office homepage.

Occupational Tax Home Page

Quarterly tax forms are available here: Department of Insurance (ky.gov)

A tax imposed on each insurance company for the privilege of engaging in the business of insurance within the unincorporated area of Jessamine County.  § 114.01 (1)

 Effective July 1, 2019

The County’s tax rate is 9%. 

Insurance companies and surplus lines brokers are responsible for reporting and paying the insurance premium tax.

The Kentucky Department of Insurance (DOI) publishes the annual instructions and tax schedules for this tax. These documents can be found on the Department website under the Forms & Documents page. These documents will offer general information concerning the tax, including bulletins and tax schedules by year, instructions on submitting the Annual Reconciliation, as well as legislation pertaining to local government premium tax.

All tax payments should be made payable to the Jessamine County Fiscal Court and mailed to the Occupational Tax Office, 105 Court Row, Nicholasville, KY 40356

  • Quarter ending 03/31 due on or before 04/30
  • Quarter ending 06/30 due on or before 07/31
  • Quarter ending 09/30 due on or before 10/31
  • Quarter ending 12/31 due on or before 01/31
In addition, every insurance company subject to the license fees imposed by this division shall annually, by March 31, furnish the county with a written breakdown of all collections in the preceding calendar year for the following categories of insurance:
  • Casualty
  • Automobile;
  • Inland marine;
  • Fire and allied perils;
  • Life

Insurance premium tax not paid on or before the due date shall bear interest at the tax interest rate as defined in KRS 131.010(6).  Please contact our office via email or at 859-885-3206 to confirm the interest rate.

Department Supervision and Contacts
Phone
Fax
Email
Location
  • 105 Court Row Nicholasville, KY 40356
Office Hours
  • Monday - Friday 8AM to 4PM
Downloads

  • Transient Room Tax Form

  • STR info

  • Registration Questionnaire

  • Payroll Withholding Form

  • Payroll Reconciliation Form

  • New Bus Reg Info

  • Net Profit Return

  • Net Profit Instructions

  • Net Profit Extension Request Form