If you are an employer in Lexington-Fayette County, Kentucky, it is important to be aware of the local payroll tax requirements for businesses operating in the city. These requirements may include registering your business with the city and withholding a certain percentage of your employees' wages for local taxes.
How to Register for Payroll Tax in Lexington-Fayette County
Lexington-Fayette County, Kentucky Local Withholding Tax Setup for Professional Corporation, Corporation, LLP, LLC
Employers must register with the Lexington-Fayette County Division of Revenue to withhold occupational tax from the qualifying wages of employees working within the city, even if they are remote.
- Complete an Occupational License Questionnaire
Complete the Lexington-Fayette Questionnaire and Initial Reporting for an Occupational License Fee Account form.
- File Your Occupational License Questionnaire
File your completed Occupational License registration form with the Lexington-Fayette County Division of Revenue by mail, with checks payable to “LFUCG”.
Documents and Resources
- Occupational License Fee: Rates and Current Forms - Division of Revenue
- License Fee Regulations - Division of Revenue
- Licenses and Regulations (Chapter 13) - American Legal Publishing