MAYOR LINDA GORTON RUSTY COOK
DIRECTOR
REVENUE
200 East Main St., Lexington, KY 40507 / 859.258.3340 Phone / 859.258.3309 Fax / lexingtonky.gov
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.
Additional provisions of the Ordinance are:
(1) 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.
(2) Each business becoming subject to the Ordinance must at the time obtain an Occupational
License. The initial fee of $100.00 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.
The forms for required reporting are:
(1) Form No. 220/221 must be used by employers to report license fee withheld from
employees,
(a) when the total amount withheld is $300.00 or more per quarter it must be submitted
monthly,
(b) when the total amount withheld is less than $300.00 per quarter it must be submitted
quarterly.
(2) Form No. 222 must be used by employers to report annually the name, address, social
security number, compensation earned and license fee withheld of each employee.
(3) Form No. 228 must be used by each business to report annually its net profits subject to the
2.25% license fee.
Each of the three forms listed will provide further detailed information and instructions.
Payment Type FYE
Cash
Check
Req. By
1) Business or Trade Name:
2) Doing Business As:
3) Local Business Address:
(No P O Boxes) Zip Code
4) Homes Address:
Zip Code
5) Mailing Address For Forms if Different:
Zip Code
o Check if Mailing Address is to a tax preparer which is not an employee of your business. If so, you must complete Lines 2 and/or 3 above.
6) E-mail Address:
7) Telephone Numbers:
Business: Fax: Home:
8) Ownership: o Sole Proprietor o Partnership o Corporation o S Corporation
o LLC/Sole Proprietor o LLC/Partnership o LLC/Corporation o LLC/S Corporation
o Non-Profit (attach federal exemption letter) o Other
9) Name of owner(s), partners, or corporate officers:
10) Social Security Number:
Federal ID #:
11) Nature of Business:
12) Date Business Started in Fayette County:
Do you have employees?
o Yes o No
13) Is the business properly zoned, and has a Certificate of Occupancy been obtained? o Yes o No
If "NO", contact the Division of Building Inspection, 101 E. Vine St., 2nd Floor, Lexington, KY Telephone 859-258-3770
14) Accounting period per federal income tax return? o Calendar Year o Fiscal Year (month/day)
15) Do you have any other business entities in Fayette County? o Yes o No
If "YES", list the business name(s):
I certify that, to the best of my knowledge, the above information is true, accurate, and complete.
Form 228IP Revised 11-2016
Signature
Title
Date
Collector
An initial fee of $100.00 (make check payable to LFUCG) must be enclosed
with the questionnaire when it is returned. NON-PROFIT organizations will not
be required to make the $100.00 initial payment nor file Form 228, Net Profit
License Fee return, provided a copy of the federal letter of exemption is
submitted to support the non-profit status. Section 13-13 of the Code of
Ordinances provides for annual regulatory or minimum fees that are
applicable to varied types of businesses NOT IN ADDITION TO but INSTEAD
OF the above mentioned initial fee of $100.00 This fee may be used as a
credit on the annual Net Profit License Fee Return (Form 228) when it
becomes due.
Return to: Division of Revenue, P O Box 14058, Lexington, KY 40512
R D B M S G A E
OFFICE USE ONLY
Validating Number
Special Code (circle)
QUESTIONNAIRE AND INITIAL REPORTING
FOR AN OCCUPATIONAL LICENSE FEE ACCOUNT
click to sign
signature
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