Collection procedures and regulations adopted Jan. 1, 2008, in accordance with KRS Chapter 67

Prior guidelines

Because of the increasing number of taxpayers filing returns provided by tax preparers, the FCPS Tax Collection Office no longer bulk mails the following:

• Form 228-S – Net Profits Occupational License Tax Return
• Form 222-S – Reconciliation of Occupational License Tax Withheld

Forms 228-S and 222-S are available for download. In addition, you may call (859) 381-4174 and we will provide a return by email, mail, or fax.

Note: We will continue to mail the preprinted Form 220-221-S, Employer’s Return of Occupational License Tax Withheld.

Download tax forms here

You can pay your withholding returns and Occupational License Tax bills online with a Visa or Mastercard. You will need your FCPS account number, and please be sure to pick the right payment type so it is processed correctly:

• Pay with credit card

Afterward, you must send in your tax return or bill so that we can credit the right account. You can fax it to (859) 381-4706, email it to the Tax Office, or mail it to: Tax Collection Office, P.O. Box 55570, Lexington KY  40555.

Note: The added convenience fees are charged and retained by the payment processor, Value Payment Systems -- not the school district:

• Personal debit cards: 1.5% per transaction
• Personal credit cards: 2.6% per transaction
• Corporate and international cards: 3% per transaction

The minimum added fee is $3.95.

Wages received by employees of the federal government for services performed in Fayette County are subject to the license tax at the same rate and on the same basis as compensation received by other employees. Certain federal agencies, however, citing federal regulations, do not withhold and remit to the Fayette County Public Schools. Such employees shall be responsible for filing with the school district each quarter in the same manner as if they were the employer. It is the federal employee's responsibility to obtain an occupational license tax account number with FCPS and remit taxes.

Taxes are remitted on a quarterly basis using Form 220-221-S, Employer's Return of Occupational License Tax Withheld for Schools. In addition, employees must file Form 222-S, Reconciliation of Occupational License Tax Withheld for Schools, along with a copy of the employee's W-2. 

• Instructions for Form 220-221-S

For questions, please email Djakarta Ellis or call (859) 381-4157.

Lexington-Fayette Urban County Government

Kentucky Department of Revenue

Kentucky Occupational License Association

Kentucky Secretary of State

Outside counsel:

Henry, Watz, Raine & Marino, PLLC
Kara Read Marino
Phone: (859) 253-1320
Fax: (859) 255-8316