Occupational License Fee

Occupation license fees are levied by City ordinance on the salary or wages earned by an individual for work performed within the City of Auburn. Employers usually withhold the occupation license and remit to the City of Auburn quarterly. The fee amounts to 1% of the gross wages earned within the City of Auburn. Wages earned outside of the City of Auburn are not subject to the occupation license fee.

The occupation license is due on or before the last day of the month following the end of the quarter. Penalties and interest shall be assessed on returns and payments received after the delinquent date. The business is required to file an occupational license fee return for each period even if there are no salaries or wages earned in Auburn.

In addition to the remittance of the quarterly occupation license fee withheld return, business owners are required to submit an annual reconciliation of occupation license fees withheld