• 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.

Tax Resources

  • Collection procedures

  • Forms update

  • Card payments

  • Federal employees

  • External contacts

  • Contact us

    For general questions about Occupational License Tax, email FCPS Tax Office.

    Hours: 8 a.m. to 5 p.m. weekdays

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

    Fax: (859) 381-4706

    Diane Lewis,
    for last names A-L
    (859) 381-4768

    Courtney Hill
    for last names M-Z and number accounts
    (859) 381-4164

    Djakarta Ellis
    for new taxpayer accounts and federal employees
    (859) 381-4157

    Dana Williamson
    (859) 381-4174

    Jennifer Koutoulas
    Tax Office supervisor
    (859) 381-4159   

    Becky Riley
    associate director 
    for Tax Collection
    (859) 381-4147