What income is taxable to the City?

Taxable income includes:

  • Salaries, wages, commissions and other compensation including but not limited to:
    • Bonuses
    • Excess insurance premiums
    • Fees
    • Incentive payments
    • Profits from businesses, professions and partnerships
    • Property in lieu of cash
    • Rents and all deferrals
    • Salary/wage continuation plans
    • Severance pay
    • Sick pay
    • State lottery proceeds
    • Supplemental unemployment benefits (sub pay)
    • Tips
    • Vacation pay
  • The net profits of all unincorporated businesses, professions, partnerships or other activities conducted by residents of the City of Bowling Green or conducted by nonresidents within the City of Bowling Green
  • The net profits of all corporations derived from work done or services performed or rendered and business or other activities conducted in the City of Bowling Green.

Show All Answers

1. Does Bowling Green have an income tax?
2. What income is taxable to the City?
3. What income is not taxable to the City?
4. Who is subject to the City's income tax?
5. Who is required to file Form R with the City?
6. What is the due date of Form R?
7. What support information should be attached to Form R?
8. Which copy of my W-2 do I attach to Form R?
9. I have an overpayment; what should I do?
10. How are the income tax collections spent?
11. What are the office hours of the Income Tax Office?
12. I have taxes withheld for the Bowling Green School District. May I deduct this tax from the City taxes that I owe?
13. Where are you located?
14. What should I do if I have a question about my property taxes?
15. What should I do if I don't know what school district I live in?
16. What if I've had tax withheld for the city in which I work?