LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT
                                 2017 NET PROFITS LICENSE FEE RETURN - FORM 228

                                                                                           QUESTIONS (ANSWER FULLY)
          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 2017?
                                                                          Yes              No
Check if:   Initial      Amended     Final Addess change            D.  Basis on which this return is prepared             Cash                    Accrual
                                                                    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         Merger   Date
                                                                      Successor Name, Address and FEIN:

          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 17, 2018.

                                           SECTION 1:  CALCULATION OF LICENSE FEE LIABILITY
                   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.
           D
                   3. Net Profit subject to License Fee (Line 1 X Line 2)                                                      3.
           O
                   4. Sole Proprietors 65 or older deduct $3,000.00                                                            4.
           N       5. Adjusted Net Profit (Line 3 - Line 4)                                                                    5.
Payment    O       6. License Fee Liability (Line 5 X 2.25%) if less than $100.00, enter $100.00                               6.
           T       7. Less Minimum License Fee paid for 2017 (Non-Refundable)                                                  7.
                   8. Subtotal (Line 6 - Line 7) cannot be less than zero                                                      8.
           S
                   9. Less Estimated Payments and Prior Year Credits ( Attach Schedule)                                        9.
           T
           A 10.      Subtotal (Line 8 - Line 9)                                                                               10.
Here       P 11.      Plus Minimum License Fee Due FOR 2018($100.00)                                                           11.
           L 12.      Net Amount Due (If < 0 enter amount here and on Line 15)                                                 12.
           E 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 2018                                                                 17.

                                           Office Use Only                                                       Make Check Payable to: LFUCG
Transaction Number                                                                                               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.

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 #
           All PTIN, FID# AND SOCIAL SECURITY NUMBERS MUST BE SUPPLIED FOR BOTH THE TAX PREPARER & LICENSEE
                      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 1/2018

                            WORKSHEET 1 - Calculation of Adjustment Net Business Income
         Please complete the column that relates to your form of business           Individual   Partnership Corporation
    Non-employee compensation as reported on Form 1099-Misc reported as other 
1.
    income on Federal Form 1040 (Attach Federal Schedules)
    Net profit or (loss) per Federal Schedule C of Form 1040
2.
    (Attach Form 1040 and applicable schedules)
    Capital gain from Federal Form 4797 or Form 6252 reported on schedule D of Form 
3.
    1040 (Attach Federal Schedules)
    Rental income or (loss) per Federal Schedule E of Form 1040 
4.
    (Attach Form 1040 and applicable schedules)
    Net farm profit or (loss) per Federal Schedule F of Form 1040 
5.
    (Attach Form 1040 and applicable schedules)
    Ordinary gain or (loss) on the sale of property used in a trade or business per 
6.
    Federal Form 4797 (Attach Federal Schedules)
    Ordinary Income or (loss) per Federal Form 1065 
7.
    (Attach Form 1065 and applicable schedules)
    Taxable Income or (loss) per Federal Form 1120 or 1120A or Ordinary income or 
8.
    (loss) per Federal Form 1120S
    State Income Taxes and Occupational License Fees deducted on the Federal 
9.
    Schedule C, E, F or Form 1065, 1120, 1120A or 1120S
10. Additions from Schedule K of Form 1065 or Form 1120S

11. Net operating loss deducted on Form 1120

12. Total income - Add lines 1 through line 11

13. Subtractions from Schedule K of Form 1065 or Form 1102S

14. Alcoholic Beverage Sales Deduction (Attach computation)

15. Other Adjustments (Attach schedule) (See instructions)

16. Non-Taxable Income (Attach schedule)

17. Professional Expenses not reimbursed by the partnership (Attach schedule)

18. Total Deductions - Add lines 13 through line 17
    Adjusted net Profit - Subtract Line 18 from Line 12.  
19.
    Enter here and on line 1 of Section 1 on the front page

                                   SECTION 2:  CALCULATION OF ALLOCATION PERCENTAGE
    All licensees whose business operations were not conducted entireley within the Urban County must complete this section
                                   Column A                               Column B               Column C
Apportionment Factors
                            Within the Urban County               Total Everywhere                           A/B=C
    Sales factor 
1.
    (see instructions)
    Payroll factor 
2.
    (See instructions)
3. Total Percentages                                                                            %
    Apportionment percentages: (If your business had both factors, then divide line 3 by two 
4.  (2).  However, if the business had only one factor, enter the single factor percentage here %
    and Line 2 in Section 1.