This office is 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.
Web tip: The URL shortcut to this page is fcps.net/taxes
PPP loan deductions -- Kentucky Revised Statute 67.750(8)(b) requires taxpayers to include in net profits “any amount claimed as a deduction that directly or indirectly is allocable to income which is either exempt from taxation or otherwise not taxed.” Based upon this statute, deductions financed with forgiven or forgivable Paycheck Protection Program (PPP) loans must be included for purposes of calculating net profits. Fayette County Public Schools is not authorized by statute or otherwise to amend this requirement.
For general questions about Occupational License Tax, email FCPS Tax Office.
Hours: 8 a.m. to 5 p.m. weekdays
P.O. Box 55570,
Lexington, KY 40555-5570
Fax: (859) 381-4706
for last names A-L
for last names M-Z
Betty Ann Carroll,
number accounts and federal employees
for new taxpayer accounts
Tax Office supervisor
for Tax Collection