Occupational License

Applies To: People that work in the City limits of Auburn

Legal Definition: Ordinance 416, as amended by Ordinance 2653, any person engaging in any trade, occupation or profession shall be required to file a return and pay a license fee equal to one percent (1%) of any salaries, wages, commissions, bonuses, severance pay or other compensation of any kind earned in Auburn.

Simple Definition: If you have employees that come into the City while conducting business, then 1% of their gross pay is to be withheld for time they are in Auburn and reported to the City on a quarterly or annual basis (depending on how your account is set up).

Example: If you are an employee that works in the City of Auburn, then 1% of your gross pay is to be withheld by your employer and reported to the City on a quarterly basis. Each employer, with the exception of Federal employers, is required to withhold and remit the occupational license fee. Federal employers may, but are not required, to withhold and remit the occupational license fee. When Federal employers elect not to withhold and remit the occupational license, the employee is responsible to remit the occupational license fee.

Note: There is no filing requirement for employees who have the Occupational License withheld by their employers, Federal employees who do not have Occupational License withheld by their employers must file a City tax return.

Due Dates:
1st Quarter (January, February, March) due April 30th.
2nd Quarter (April, May, June) due July 31st.
3rd Quarter (July, August, September) due October 31st.
4th Quarter (October, November, December) due January 31st.