Tax Office

  • 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

    Forms update

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

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

    These two forms are available for download here. 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.

    Card payments

    You can pay business taxes in our office with Visa or MasterCard. These 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.

     

  • Federal government employees

    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