Local Taxes & Fees in Lexington, KY (2026)
1 verified local taxes & fees rules for Lexington, Kentucky, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Lexington-Fayette taxes nearly every business and worker through a 2.25% occupational license tax under Sec. 13-4, applied to net profit for business entities and to wages and compensation for employees performing work within the urban county.
Lexington Occupational License Tax Basis
Some RestrictionsLexington-Fayette Urban County Government Code of Ordinances § 13-4
Except as provided in section 13-6, every person or business entity engaged in any business for profit and any person or business entity that is required to make a filing with the Internal Revenue Service or the Kentucky Revenue Cabinet shall be required to file and pay to the urban county government an occupational license tax for the privilege of engaging in such activities within the urban c...