Lexington-Fayette County, KY Payroll Tax Registration

Apr 21, 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.

  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

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.

Colorado SecureSavings Program: How It Works and Who Qualifies

The Colorado SecureSavings Program marks a significant shift in how businesses in Colorado are required to approach employee retirement planning. The program, designed to address the gap in retirement savings for many workers, provides a framework for employees to save for their future while offering a streamlined process for employers. This is Mosey’s guide to explain the key features of the Colorado SecureSavings Program: how it functions, who needs to comply, the potential penalties for non-compliance, and how to create an effective compliance strategy. We’ll also cover how Mosey can be a solution for state compliance.

Gabrielle Sinacola | Sep 10, 2024

Mosey Launches API for State Compliance, Partners with Gusto, Stripe, and Sequoia Consulting Group

SAN FRANCISCO, CA – September 27, 2023 – Mosey, the leading state compliance platform, today announced partnerships with industry leaders Gusto, Stripe, and Sequoia Consulting Group. Each company has seen a dramatic increase in the demand for tools to help businesses get compliant and operate throughout the US. By partnering with Mosey, they will better meet the needs of the businesses that rely on them.

Gabrielle Sinacola | Sep 27, 2023

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.

Kaitlin Edwards | Apr 22, 2024

Ready to get started?

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