Lexington-Fayette County, KY Payroll Tax Registration

Nov 5, 2025

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.

  1. Complete an Occupational License Questionnaire

    Complete the Lexington-Fayette Questionnaire and Initial Reporting for an Occupational License Fee Account form.

  2. 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

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

Register for payroll taxes with the state of Kentucky

Agencies in Kentucky

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