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The Division of Revenue is responsible for the collection of income, revenues and monies due the Urban County Government. These revenues include:
- Occupational license fees on wages and net profits
- Landfill user fees
- Ambulance billings
Questionnaire & Initial Reporting - complete this form and submit it with the Minimum Business License Fee to establish a License Fee account.
The Lexington-Fayette Urban County Government Charter provides that, the 2.25% Occupational License Fee applies to all individuals, employers and businesses in Fayette County. The rate is:
(1) 2.25% of each individual’s gross wages, salaries, commissions and other compensation (including deferred compensation and employee contributions to Cafeteria Plans under Section 125 of the IRC) paid to employees earned within Fayette County.
(2) 2.25% of the net profits of every business from activities conducted within Fayette County.
(3) Each employer must withhold 2.25% license fee from gross wages, salaries, commissions and other compensation (including deferred compensation and employee contributions to Cafeteria Plans under Section 125 of the IRC) paid to employees for services performed within Fayette County.
Please refer to Chapter 13 Code of Ordinances (Rev. December 6, 2007)
Effective January 1, 2008, Chapter 13 of the Lexington-Fayette Urban County Government Code of Ordinances relating to the Occupational License Tax was amended. The Regulations of the Lexington-Fayette Urban County Government are currently being revised to reflect the changes in the Ordinance. As always, any interpretation of the Regulations which is inconsistent with the Ordinance is to be resolved in favor of the Ordinance.
License Fee Regulations - 5th edition - Issued: 12/1/00
Addition provisions of the Ordinance:
Each business becoming subject to the Ordinance must at the time obtain an Occupational License. The annual minimum fee of $100.00, plus $25.00 for each additional location must be paid at the time of registration. This minimum fee may be used as a credit on the annual Net Profits License Fee Return (Form No. 228) when it is filed after the close of your accounting period but it is not refundable.
Frequently Asked Questions about the Business License and Minimum License Fee
Occupational License Fee Forms
2010 Forms
2009 Forms
NOTE: An extension of time for filing the the Net Profit License Fee Return will be granted provided the request is made in writing and is received on or before the original due date for filing. IRS or State approval is not sufficient.
2008 Forms
2007 Forms
For further assistance you may contact the Division of Revenue at Revenue@lfucg.com