QUESTIONNAIRE AND INITIAL REPORTING 
                 FOR A NO           CCUPATIONAL LICENSE         T AXACCOUNT FOR SCHOOLS 

                                                                                                                   Office Use Only 
NON-PROFIT organizations will not be required to file Form 228-S, Net Profits Occupational License Tax Return,  
provided a copy of a Federal letter of exemption is submitted to support the non-profit status.  
Please complete this questionnaire and return it to the Tax Office by mail.                                     Account # 

 1.  Business or trade name 

 2.  Local business address 

 3.  Home address 

 4.  Mailing address for forms if different 

 5.  Business phone #                                          Home phone # 

 6.  Email address                                             Web address 

 7.  Ownership              Sole proprietor            Partnership                                   Corporation           S Corporation 

                            LLC/Sole prop.             LLC/Partnership                               Non-Profit            Other 
 8.  Name of owner (s), partner (s), 
     or if a corporation, list officers 
     and titles: 

 9.  Social Security Number                                                                      Federal ID# 

10.  Nature of business 

11.  Date business started in Fayette County                         Do you have employees ?                               Yes     No 

12.  Accounting period per federal income tax return:             Calendar Year                       Fiscal Year (month/day) 
13.  Do you have any other business entities in Fayette County ?                                 Yes            No 

                If “Yes”, list the business name (s): 

                If applicable, name former owner: 

    My signature certifies that, to the best of my knowledge, the above information is true, accurate,and complete.                 

           Signature                                                                                                      Date 

     Printed Name                                                                                                          Title 

Mail completed form to: Tax Collection Office * Fayette County Public Schools * P.O. Box 55570 *Lexington, KY  40555-5570 

Revised 12/2012 

                                  Tax Collection Office 
                  Fayette County Public Schools 
                                   P.O. Box 55570
                   Lexington, KY  40555-5570             
                  (859) 381-4156 or 381-4157 
 
RE: 0.5% Occupational License Tax for Schools 
 
The Board of Education of Fayette County, by resolution, as authorized by KRS 160.605 has 
imposed a one-half of one percent (0.5%) Occupational License Tax for Schools, effective March 
1, 1986, on all individuals, employers and business in Fayette County. The rate of 0.5% applies to 
the following: 
 
 1. Gross wages, salaries, commissions and other compensation earned within Fayette County 
  by individuals who are Fayette County residents. 
 
 2. Net Profits of businesses, professions or occupations from activities conducted within 
  Fayette County. 
 
Additional provisions of the resolution are: 
 
 1. Each employer must withhold the 0.5% license tax for schools from gross wages, salaries 
  and commissions paid to employees who are Fayette County residents for services 
  performed within Fayette County. 
  
 2. Each business, profession or occupation becoming subject to the Occupational License Tax 
  for Schools must at that time register with the Fayette County Public Schools Tax Collector. 
 
The forms required for reporting: 
 
 1. Form 220-221-S must be used by employers to report the license tax for schools withheld 
  from employees. The total amount withheld must be submitted not less than quarterly. 
 
 2. Form 222-S must be used by employers to annually reconcile the license tax for schools 
  withheld quarterly from employees. This form must be submitted with a copy of employee’s 
  W-2 or a listing showing name, address, social security number, total compensation and 
  school tax withheld for each employee.  
 
 3. Form 228-S must be used by each business to report annually its net profit subject to the 
  0.5% license tax for schools. 
 
Each of the forms listed above will provide further detailed information and instructions.  
Pre-printed forms with the official registration of your name and address and your account 
number will be mailed to you for timely filing. 

Revised 12/2012