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.
Ordinances and regulations
These taxes and fees are governed by the following codes and ordinance.