Lexington-Fayette County, KY Payroll Tax Registration

Mar 25, 2026

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

Lexington-Fayette County, KY Payroll Registration Agencies

Lexington-Fayette Urban County Government

Use Mosey to register for payroll accounts in Lexington-Fayette County.

Book a demo

Register for payroll taxes with the state of Kentucky

Kentucky Payroll Tax Registration

How to register your business in more Kentucky cities

See all

Agencies in Kentucky

See all

More from the blog

Learn how to keep your business compliant in all 50 states across payroll, HR, Secretary of State, and tax.

What Is Certified Payroll & How To File Reports

The government often uses outside professionals to fulfill key projects. Experts entrusted by the government with an important task often contend with strict regulations for government jobs. This is in addition to the rules and regulations they’re expected to follow as private employers. Certified payroll may be necessary in some of these cases. Let’s discuss what certified payroll is and how it may be relevant to your business, whether you’re operating out of a single state or managing multi-state payroll.

Delaware Franchise Tax & Annual Report: Complete Guide

Every Delaware corporation must file its Delaware annual report and franchise tax by March 1 each year. Miss this deadline, and you’re facing penalties, interest, and too many headaches to count. Continued non-payment can even void your corporate charter entirely, stripping your business of legal standing. But there’s good news in all of this—these requirements are actually pretty straightforward once you understand them. That’s why we’re breaking down everything you need to know about Delaware’s franchise tax and annual report obligations today, including which entity type owes what, how to calculate your tax using both methods, and how to file without overpaying.

HR Assessment: Evaluating Providers, Tools, Strategy & More

HR compliance can be downright overwhelming. The same goes for employee turnover, fostering a healthy culture, and ensuring HR actually helps drive growth rather than impede it. Unfortunately, with so many organizations operating with HR blind spots, those feelings are often well-founded. However, a comprehensive HR assessment illuminates these blind spots by evaluating everything from basic compliance to strategic initiatives. This thorough audit of tactical and strategic HR functions reviews initiatives, processes, and procedures to highlight strengths, pinpoint weaknesses, and provide a roadmap for improvement.

Ready to get started?

Schedule a free consultation to see how Mosey transforms business compliance.

Schedule a free consultation