Account Number A. Nature of business
Fiscal Year Ended B. Date business started in Fayette County
Federal ID or SSN
C. Did you have employees in Fayette County in 2019?
Yes No
Check if: Initial Amended Final Addess change D. Basis on which this return is prepared Cash Accrua
E. Filing status per federal return:
Corporation S-Corp Partnership
Individual Owner Other
F. Is the Business Entity an Affiliate or Subsidiary of a
Consolidated Federal Return? Yes No
If Yes, FEIN of Parent:
G. If organization was discontinued, check appropriate box:
Dissolution Sale
Successor Name, Address and FEIN:
1.
Adjusted Net Business Income from Worksheet 1, Line 19
Attach (Attach Federal return and all schedules) 1.
2.
Apportionment Percentage from Section 2 Line 4 2.
3.
Net Profit subject to License Fee (Line 1 X Line 2) 3.
4.
Sole Proprietors 65 or older deduct $3,000.00 4.
5.
Adjusted Net Profit (Line 3 - Line 4) 5.
Payment 6.
License Fee Liability (Line 5 X 2.25%) if less than $100.00, enter $100.00 6.
7.
Less Minimum License Fee paid for 2019 (Non-Refundable) 7.
8.
Subtotal (Line 6 - Line 7) cannot be less than zero 8.
9.
Less Estimated Payments and Prior Year Credits ( Attach Schedule) 9.
10.
Subtotal (Line 8 - Line 9) 10.
Here 11.
Plus Minimum License Fee Due FOR 2020 ($100.00)
11.
12.
Net Amount Due (If < 0 enter amount here and on Line 15) 12.
13.
Penalty and Interest (See instructions) Penalty $_________ Interest $ ________ 13.
14.
Total Amount Due (Add Lines 12 and 13) 14.
15.
Indicate Amount of overpayment if any from Line 12 15.
16.
Amount on Line 15 to be refunded 16.
17.
Amount on Line 15 to be credited to 2020
17.
Preparer's Signature (return must be signed above) Date Signature of Licensee (return must be signed above) Date
Print Name PTIN or FID # Print Name
Address Phone # Title Phone #
This return must be filed and paid in full on or before the 15th day of the 4th month after close of Fiscal Year
Form 228/17NPF Revised 1/2020
LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT
2019
NET PROFITS LICENSE FEE RETURN - FORM 228
All PTIN, FID# AND SOCIAL SECURITY NUMBERS MUST BE SUPPLIED FOR BOTH THE TAX PREPARER & LICENSEE
Merger Date
SECTION 1: CALCULATION OF LICENSE FEE LIABILITY
MINIMUM LICENSE FEE EXEMPTION
Check this box if gross receipts from all Federal form 1040 Schedules C, E, and F plus all Form 1099-MISC was EQUAL TO OR LESS THAN
$4,400.00. (See Instructions). Attach all federal forms, sign and date this form and return by April 15, 2020.
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Office Use Onl
Transaction Number
Make Check Payable to: LFUCG
Division of Revenue
P.O. Box 14058
Lexington, KY 40512
I hereby certify that the statements made herein and in any supporting schedules are true, correct and complete to the best of my knowledge.
QUESTIONS (ANSWER FULLY)