MAYOR  LINDA GORTON                                                                                                  RUSTY COOK  
                                                                                                                     DIRECTOR 
                                                                                                                     REVENUE 

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. 

                    200 East Main St., Lexington, KY 40507 / 859.258.3340 Phone / 859.258.3309 Fax / lexingtonky.gov 

                         QUESTIONNAIRE AND INITIAL REPORTING
                                   FOR AN OCCUPATIONAL LICENSE FEE ACCOUNT
                                                                                                           OFFICE USE ONLY
                                                                                        Account #               Validating Number

An initial fee of $100.00 (make check payable to LFUCG) must     be enclosed
withthequestionnairewhenitisreturned.NON-PROFITorganizations willnot                    Amount                  Special Code (circle)
be required to make the $100.00 initial payment norfile Form228, NetProfit
License Fee return, provided a copy of the federal letter of exemption is                    $                  R  D  B  M  S  G A  E  
submitted to support the non-profit status. Section 13-13 of the Code of                Business Code           Payment        Type    FYE
Ordinances provides for annual regulatory or minimum fees that are                                              Cash
applicable to varied types of businesses NOT IN ADDITION TO but INSTEAD                                         Check
OF the above mentioned initial fee of $100.00 This fee may be used as a                 Date Assigned           Collector              Req. By
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

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.

                         Signature                                          Title                                              Date

Form 228IP                                                                                                                     Revised 11-2016