How are the income tax collections spent?

Effective January 1, 2011, the total tax rate is 2%. Of the total tax rate of 2%, 0.14% of gross collections is distributed to a special police fund and 0.36% is distributed to a special firefighters fund. That money can only be used to support new police and fire personnel. The net collections of the remaining tax rate of 1.5% is distributed as:

  • 3 1/3% to park and recreation
  • 33 1/3% to water and sewer capital improvements
  • 5% to street repair
  • 50% to the general fund
  • 8 1/3% to capital improvements

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?