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Kentucky has a flat income tax rate of 5% on net income. Fayette County levies a local occupational license tax at the rate of 2.25% on salaries/wages and business net profits.
Lexington (Fayette County) is part of the 6-county Lexington-Fayette, KY Metro Area.
The largest 40509 racial/ethnic groups are White (69.2%) followed by Black (14.1%) and Asian (6.7%).
Every person and business entity engaged in any business in Fayette County must obtain an initial occupational license before starting their business, and pay an annual fee every year after. Fees: The initial license fee is $100 and the annual minimum license fee is also $100.
On Jan. 1, 1974, the city of Lexington and Fayette County became the first Kentucky communities to consolidate city and county governments into a single system.
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The Lexington-Fayette metro area includes five additional counties: Clark, Jessamine, Bourbon, Woodford, and Scott.

kentucky form 211 22