IMPORTANT:  A hard copy of the tax payment and all quarterly and annual reports will need to be sent to the taxing entity (city or county).

All taxing entities must file address changes and any ordinances imposing or amending a tax rate prior to March 23 in order for the rate to take effective on July 1. Should the taxing entity fail to meet the March 23 deadline, the tax imposed or amended by ordinance will not become effective until one year after July 1. Any changes must be sent to the LGPT Unit, to the attention of:

Local Government Premium Tax Unit 

P.O. Box 517 

Frankfort, KY 40602