Short Term Rental Property Information
Occupational Tax Ordinances & Resolutions
City of Georgetown
Scott County Fiscal Court
Scott County School Board Resolutions
Occupational Tax Regulations
Schedule of Regulatory Fees
Taxpayer Rights
MISSION STATEMENT
The purpose of the Georgetown-Scott County Revenue Commission (hereafter GSCRC) is to provide courteous, accurate and efficient administration of the occupational tax laws of the City of Georgetown, Scott County Fiscal Court, and the Scott County Public School District. By using all available compliance tools and engaging with business owners, taxpayers, tax professionals and elected leadership, GSCRC seeks to maximize a critical revenue stream to help fund community growth.
RIGHTS OF OCCUPATIONAL TAXPAYER
Privacy- Taxpayers have the right to expect that any GSCRC inquiry, audit or enforcement action will comply with the law and be no more intrusive than necessary.
Confidentiality- Taxpayers have the right to expect that any information they provide to GSCRC will not be disclosed unless authorized by the taxpayer or the law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers and others who wrongfully use or disclose taxpayer return information.
Assistance- Taxpayers have the right to assistance from GSCRC in completing local occupational tax forms and in complying with the occupational tax ordinances of the City of Georgetown, the Scott County Fiscal Court, and the Scott County Public School District.
Explanation- Taxpayers have the right to a clear and concise explanation of:
- Basis of assessment of additional license taxes, interest and penalties, or the denial or reduction of any refund or credit claim.
- The appeal procedure for findings and determinations by GSCRC.
- Occupational tax law and relevant changes to assist with compliance with the law.
Appeal- Taxpayers have the right to appeal a determination of GSCRC, such as an assessment of license tax or penalty, reduction or a denial of a refund, or a revocation of a license or permit. Taxpayers have the right to raise objections and provide additional documentation in response to notices or proposed actions by GSCRC.
Representation- Taxpayers have the right to representation by an attorney, accountant or other person in any hearing or conference with GSCRC. If you intend for your representative to attend in your place, you must notify GSCRC prior to any hearing or conference.
Recordings- Taxpayers have the right to make audio recordings of any meeting, conference or hearing with GSCRC, or to be notified in advance if GSCRC plans to record the proceedings and to receive a copy of any recording.
Consideration- Taxpayers have the right to consideration of:
- Waiver of penalties in limited circumstances under the Penalty and Interest Abatement Policy or First-Time Penalty Waiver Policy or Voluntary Disclosure Agreement.
- Payment plan request for delinquent license taxes, penalties, and interest.
Penalty and Interest Abatement/Waiver Request Information