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Walton council adopts ordinance requiring city business licenses and employer occupational tax withholding

Common Council of the City of Walton, Kentucky · December 1, 2024
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Summary

On Dec. 3, 2024, the Walton Common Council unanimously adopted Ordinance 2024-17, requiring businesses operating in the city to obtain a city business license and employers to withhold and remit an occupational tax for employees working in Walton.

The Walton Common Council adopted Ordinance 2024-17 during its Dec. 3, 2024 meeting at the Walton Senior Center, requiring all businesses operating in the city to apply for a city business license and directing employers to deduct and remit an occupational tax from compensation of employees working in Walton.

Council member Barb Farrow moved to adopt the ordinance; Council member Sherry Gaskill seconded. A roll call vote recorded a unanimous ‘yes’ from Rose Beach, Amy Long, Barb Farrow, Sherry Gaskill and Dan Martin, and the ordinance was adopted.

The ordinance’s text, as read on the floor, requires businesses to obtain a city license or comply with a designee’s requirements and requires employers to withhold an occupational tax from compensation earned by employees working within Walton and remit it to the city or its designee. The transcript does not specify the tax rate, effective date, administrative procedures for collection, or penalties for noncompliance.

Council members did not record further debate or amendments in the provided transcript segments. The record shows the adoption vote and the ordinance number; details about implementation — including the effective date and enforcement mechanics — were not specified in the meeting transcript.

The council adjourned at 7:53 p.m. after concluding the evening’s business; the ordinance’s effective date and administrative guidance should be sought from the city clerk’s office or the adopted ordinance text for definitive implementation details.