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Payroll Tax

Occupational Payroll Tax of 1.5% must be withheld by employers for all employees working inside the Oak Grove city limits, regardless of city/state of employee residence. Employees living in Oak Grove, but working outside the city limits are exempt from the Occupational Payroll tax. Employers withholding more than $100 a month for Oak Grove must remit to the city monthly using the Monthly Payroll Tax Return form. Employers withholding less than $100 a month may use the Quarterly Payroll Tax Return form. All payroll returns are due, with payment, 30 days after the payroll period ends. Every employer who withholds Oak Grove payroll tax during the calendar year must complete an Annual Payroll Tax Reconciliation and return to Oak Grove (with a copy of W-2 for every employee and W-3 if applicable) no later than February 28th. 

Download Monthly Payroll Tax Return Form here »
Download Quarterly Payroll Tax Return Form here »
Download Annual Employee Reconciliation Form here »