BOARD OF EDUCATION OF FAYETTE COUNTY 
                        RECONCILIATION OF OCCUPATIONAL LICENSE TAX WITHHELD FOR SCHOOLS                                    FORM 222-S 

                        Year ended December 31, 2022 ● To be filed by February 28, 2023                                               2022 

                    Employer’s Name and Address                         Mail to: Tax Collection Office 
                                                                                 Fayette County Public Schools 
                                                                                 P.O. Box 55570 
                                                                                 Lexington, KY  40555-5570

                                                                       Federal ID or SSN:

                                                                       Account Number: 
    Quarter Ended                                        Total Payroll  Subject Payroll                                    License Tax Due 

                                                                                                X by .005 = 
1.  March 31 …………………………………............. 
                                                                                                X by .005 = 
2.  June 30 …………………………………………........ 
                                                                                                X by .005 = 
3.  September 30……………………………….........
                                                                                                X by .005 = 
4.  December 31……………………..................... 

5.  TOTAL ALL QUARTERS 

6.  Actual License Tax withheld per W-2s………………………………………………………………….................................. 

7.  Enter the larger of line 5 or line  6………………………………………………………………….……………………………......... 

8.  Actual License Tax remitted for the year on Form 220-221-S…………........................................................ 

9.  Difference between line 7 and line 8 (if any, check applicable box below)………………………………............. 

    Minor difference attributable to fractional variations only (no adjustment due) 

    Difference indicates insufficient total remittance for year. Payment enclosed 
    Difference indicates overpayment not attributable to fractional variations. Full 
    explanation and claim for refund is attached.  
10. Do any of your employees participate in a deferred compensation or  Yes          Are the contributions being withheld upon?              Yes 
    cafeteria plan? 
                                                                        No                                                                   No 
11. Number of employees 

X 
    Signature                                            Date               Print Name                                     Title 
                        How to reconcile your payroll and withholdings 
This form is to be used by all employers with employees working in Fayette County and any Federal government employee whose employer does not 
withhold the Occupational License Tax for Schools. 
Enter under TOTAL PAYROLL the quarterly totals of all compensation paid all employees. Deduct compensation paid to Non-Fayette residents and 
com-pensation paid for work performed outside Fayette County. Enter balances in SUBJECT PAYROLL column.  Subject Payroll includes all 
compensation, i.e. holiday, vacation, and tips received. 
Submit copies of W-2 Forms for each subject employee or a listing which provides the following information : Social Security number, name, address 
and zip code, total compensation paid (before the deduction of any pre-taxed items) and amount of Occupational License Tax for Schools withheld.   
    Pursuant to KRS 67.790, there is a minimum $25.00 penalty for failure to file any return or report by the due date.