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.
Hours: 8 a.m. to 5 p.m. weekdays
Mailing address:
P.O. Box 55570,
Lexington, KY 40555-5570
Fax: (859) 422-9888
Because of the increasing number of taxpayers filing returns provided by tax preparers, the FCPS Tax Collection Office no longer bulk mails the following:
Forms 228-S and 222-S are available for download. In addition, you may call (859) 422-0397 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.
You CANNOT pay Net Profit occupational license tax return (228-S, 228-S Ext, 228-S Enp) online.
You can pay your payroll withholding returns and/or statement 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:
Afterward, you must send in your tax return or bill so that we can credit the right account. You can fax it to (859) 422-9888, 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:
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.
For questions, please email Djakarta Ellis or call (859) 422-0377.