What we do:

We are responsible for collecting taxes levied by the Fayette County Board of Education. The board levies an occupational license tax of one-half of 1 percent on salaries, wages, commissions and other compensation of individuals who are Fayette County residents for activities performed or rendered in Fayette County and on the net profits of all businesses, professions or occupations from activities conducted in Fayette County. The tax is levied in accordance with KRS 160.605.

How to find us: 

Our office is in room 219 of "It's About Kids" Support Services, 701 E. Main St., Lexington, KY 40502. Business hours are 8 a.m. to 5 p.m. Monday through Friday. The main phone number is (859) 381-4158, and the fax number is  (859) 381-4706. To share general comments or concerns, e-mail us at FCPS Tax Office.

• Collection Procedures and Regulations through Dec. 31, 2007
• Collection Procedures and Regulations adopted Jan. 1, 2008, in accordance with KRS Chapter 67
• Tax forms available for download
• Federal government employees

Other contacts: 

General counsel to the Board of Education:
Brenda Allen, (859) 381-4278

Outside counsel:
Henry, Watz, Gardner & Sellars
James W. Gardner
Phone: (859) 253-1320
Fax: (859) 255-8316

Tax-related links:

• Lexington-Fayette Urban County Government
• Kentucky Department of Revenue
• Kentucky Occupational License Association
• Kentucky Secretary of State