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 www.fcps.net/taxes.

    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.

    Resources

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

    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

  • 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

  • Contact

    Becky Riley, associate director for Tax Collection

    • (859) 381-4147  

    Jennifer Koutoulas, Tax Office supervisor

    • (859) 381-4159   

    To share general comments or concerns, email FCPS Tax Office.

    Phone: (859) 381-4158

    Fax: (859) 381-4706

    Location: Room 219 at central office, 701 E. Main St.

    Hours: 8 a.m. to 5 p.m. Monday through Friday

    Mailing address: P.O. Box 55570, Lexington, KY 40555-5570

    Staff:

    Kindra Eades, account specialist, (859) 381-4768

    Djakarta Ellis, account specialist, (859) 381-4157

    Betty Ann Carroll, tax auditing specialist, (859) 381-4156

    Dana Williamson, tax auditing specialist, (859) 381-4174

    Mindy Sams, tax processing specialist, (859) 381-4158

    Charity Roberson, tax processing specialist, (859) 381-4164