Lexington-Fayette
Lexington-Fayette Urban County Government Division of Revenue
In short
Lexington-Fayette Urban County Government Division of Revenue issues 3 permits we publish for Lexington-Fayette, last verified 2026-09-09. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Auto Repair Shop Licensing — Lexington-Fayette Positiononly if it applies to you | Lexington-Fayette Urban County Government Division of Revenue | No fee | not applicable | 2026-09-09 |
| Occupational License Fee Registration | Lexington-Fayette Urban County Government Division of Revenue | A flat 2.25% of both (a) the net profits of a business entity or resident/non-resident individual doing business in Lexington-Fayette Urban County and (b) wages/compensation paid for work performed there, withheld by employers. Every person or entity must also obtain an INITIAL occupational license before starting business, for a one-time $100 fee, and thereafter pays a $100 ANNUAL MINIMUM license fee with each year's return — waived only for a sole proprietor whose annual gross receipts are $4,400 or less. | annual — net profit returns follow the taxpayer's fiscal year; employers withhold and remit the wage portion quarterly (monthly if quarterly withholding exceeds $300) | 2026-09-09 |
| Salon/Barbershop Licensing — State Board License Applies (Lexington-Fayette)only if it applies to you | Lexington-Fayette Urban County Government Division of Revenue | No fee | not applicable | 2026-09-09 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Auto Repair Shop Licensing — Lexington-Fayette Position
An auto repair shop in Lexington-Fayette holds the LFUCG occupational license recorded above and whatever building, sign and zoning permits its premises require. The specifically-regulated business categories in Chapter 13 (Licenses and Regulations) of the LFUCG Code, as listed in its Article II, are amusements, off-premises sales, auctions, secondhand and junk dealers, scrap-metal dealers, pawnbrokers, alarm-system businesses and short-term rentals; no city fee is published for an auto-repair-specific license.
Occupational License Fee Registration
This is Kentucky's local occupational tax, not a flat business license fee — it reaches nearly every business, trade, profession, or activity for profit conducted in Fayette County. Unlike Louisville/Jefferson County's three-component 2.20%/1.45% split, Lexington-Fayette charges one flat 2.25% rate for residents and non-residents, individuals and entities alike. Filing runs through the LFUCG online tax portal (lfucg.hylandcloud.com/TaxPortal) or by paper forms (228 series).
Salon/Barbershop Licensing — State Board License Applies (Lexington-Fayette)
A hair salon, nail salon or barbershop in Lexington-Fayette is licensed for its trade by the State: the Kentucky Board of Cosmetology or the Kentucky Board of Barbering issues the shop and practitioner licenses. Locally, the shop holds the LFUCG occupational license recorded above and whatever building, sign and zoning permits its premises require. The specifically-regulated business categories in Chapter 13 (Licenses and Regulations) of the LFUCG Code, as listed in its Article II, are amusements, off-premises sales, auctions, secondhand and junk dealers, scrap-metal dealers, pawnbrokers, alarm-system businesses and short-term rentals; no city fee is published for a salon-specific license.
Contact
- Jurisdiction
- Lexington-Fayette
- Phone
- (859) 280-8300
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Lexington-Fayette County Code of Ordinances, Chapter 13: Licenses and Regulations (table of contents)Lexington-Fayette Urban County Government, codified by American Legal Publishing · primary source · retrieved 2026-09-09
- Occupational license fee: minimum license and filing requirementsCity of Lexington, Kentucky (LFUCG Division of Revenue) · primary source · retrieved 2026-09-09
- Occupational license fee: rates and current formsCity of Lexington, Kentucky (LFUCG Division of Revenue) · primary source · retrieved 2026-09-09
Other offices serving Lexington-Fayette
The full permit list for this jurisdiction
Industry permit lists that include this agency
- Restaurants in Lexington-Fayette
- Coffee shops in Lexington-Fayette
- Retail stores in Lexington-Fayette
- Salons and barbers in Lexington-Fayette
- Food trucks in Lexington-Fayette
- Fitness studios in Lexington-Fayette
- Childcare centres in Lexington-Fayette
- Contractors and trades in Lexington-Fayette
- Auto repair shops in Lexington-Fayette
- Veterinary clinics in Lexington-Fayette
Kentucky jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.