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Plan for Lexington, KY

Starting a Business in Lexington: Licenses, Registrations & Checklist

A step-by-step plan to open a business in Lexington: what to file first, what depends on what, and which permits come before opening day. Change the business details to fit yours.

Your businessThe plan below updates as you change these.
Details

Permits and registrations specific to Lexington, KY

Sales tax permitKentucky sales and use tax permit
City of LexingtonNo official page confirmed either way yet.
Fayette CountyHas its own business licenses, taxes or permits (listed below).
Local licenses and permits to obtain
  • File Fayette County business personal property return · Fayette County Property Valuation Administrator (county)
  • File the Lexington-Fayette occupational license fee withholding return (Forms 220/221) · Lexington-Fayette Urban County Government, Division of Revenue (county)
  • File the Lexington-Fayette net profit license fee return (Form 228) · Lexington-Fayette Urban County Government, Division of Revenue (county)
Register with these Kentucky agencies

Startup sequence and prerequisites in Lexington

Based on your selections, this plan has 28 steps. What you file first decides what you can do next: later registrations and licenses wait on the ones below.

Do these first

  1. Maintain a registered agent in Kentucky
  2. File formation documents with the Kentucky Secretary of State
  3. Obtain an Employer Identification Number (EIN)

Then, once those are done

  • Register for unemployment insurance (Kentucky) — after: Obtain an Employer Identification Number (EIN)
  • Register for state income tax withholding (Kentucky) — after: Obtain an Employer Identification Number (EIN)
  • Kentucky sales and use tax permit (Kentucky) — after: Obtain an Employer Identification Number (EIN)
  • Register for and file Kentucky entity-level taxes — after: Obtain an Employer Identification Number (EIN)
  • City/county occupational license — Lexington, Fayette County, Kentucky — after: Obtain an Employer Identification Number (EIN)
  • Obtain food service establishment / health permit — after: Obtain an Employer Identification Number (EIN)
  • Ensure certified food protection manager on staff — after: Obtain an Employer Identification Number (EIN)
  • Obtain certificate of occupancy for premises in Lexington — after: Obtain an Employer Identification Number (EIN)
  • Report new hires to the Kentucky new hire directory — after: Obtain an Employer Identification Number (EIN)
  • Carry workers' compensation insurance (Kentucky) — after: Obtain an Employer Identification Number (EIN)
  • Display required federal labor law posters — after: Obtain an Employer Identification Number (EIN)
  • Complete Form I-9 for each new hire — after: Obtain an Employer Identification Number (EIN)
  • Display required Kentucky workplace notices — after: Obtain an Employer Identification Number (EIN)
Start planObligations (27)
Government fees

Known charges: $15.00 per year.

Total incomplete: some fees unknown

26 of 28 steps have no fee amount in our data. The figures above count only the 2 steps with a recorded fee. Check each agency's fee schedule. Fees that depend on your situation: File wage reports and pay unemployment insurance contributions (Kentucky).

File formationOct 25, 2026in 7 days
Ready to operateJan 1, 2027in 75 days
Opening dateNot setAdd a target opening date to check the plan fits
Progress0 / 28Saved in this browser

Things the formation documents depend on: a registered agent and any professional approvals.

Suggested planning date: Oct 25, 2026
Ongoing
not individually checked

File the formation documents with the state.

Suggested planning date: Nov 8, 2026
One-time
not individually checked
After: Maintain a registered agent in Kentucky

Obtain the EIN (and apply for tax-exempt status, for nonprofits). Most registrations need it.

Suggested planning date: Nov 11, 2026
One-time
not individually checked
After: File formation documents with the Kentucky Secretary of State

State tax accounts, trade name, foreign qualification and publication requirements.

Suggested planning date: Nov 25, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Nov 25, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Nov 25, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Nov 25, 2026
Annual
not individually checked
After: Obtain an Employer Identification Number (EIN)

Licenses and permits you need before you operate: state, industry, local and professional.

Suggested planning date: Dec 25, 2026
Annual
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 25, 2026
Annual
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 25, 2026
Ongoing
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 25, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)

Insurance, employment paperwork, new-hire reporting and workplace notices.

Suggested planning date: Jan 1, 2027
Per event
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Jan 1, 2027
Ongoing
checked Oct 13, 2026
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Jan 1, 2027
Ongoing
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Jan 1, 2027
Per event
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Jan 1, 2027
Ongoing
not individually checked
After: Obtain an Employer Identification Number (EIN)

Recurring filings and payments, in the order they fall due.

Statutory deadline: Oct 31, 2026 · in 13 days
Quarterly
not individually checked
Applies because: Business has employees. Schedule: April 30, July 31, October 31, January 31.
Statutory deadline: Nov 1, 2026 · in 14 days
Annual
checked Oct 16, 2026
Applies because: Business operates in KY. Schedule: November 1.
Statutory deadline: Jan 31, 2027 · in 105 days
Annual
not individually checked
Applies because: Business has employees. Schedule: January 31.
Statutory deadline: Jan 31, 2027 · in 105 days
Annual
not individually checked
Applies because: Business has employees. Schedule: January 31.
Statutory deadline: Apr 15, 2027 · in 179 days
Annual
not individually checked
Applies because: Federal tax treatment is sole_prop. Schedule: April 15.
Statutory deadline: Apr 15, 2027 · in 179 days
Annual
checked Oct 16, 2026
Applies because: Business is located in Fayette County, KY. Schedule: April 15.
Statutory deadline: May 15, 2027 · in 209 days
Annual
checked Oct 16, 2026
Applies because: Business is located in Fayette County, KY. Schedule: May 15.
Statutory deadline: Jun 30, 2027 · in 255 days
fee $15.00
Annual
checked Oct 13, 2026
Applies because: llc formed in KY. Schedule: June 30.
Monthly
not individually checked
Monthly
checked Oct 16, 2026
Quarterly
checked Oct 13, 2026
Monthly
not individually checked
Suggested planning dates are allowances, not agency processing times. Statutory deadlines come from the rules and are labeled as such.

Common questions about Lexington

The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Lexington:

  • Real estate licensing: Kentucky Real Estate Commission
  • Alcohol licensing: Kentucky Department of Alcoholic Beverage Control
  • Child care licensing: Kentucky Cabinet for Health and Family Services
  • Health facility licensing: Kentucky Office of Inspector General
  • File Fayette County business personal property return (Fayette County Property Valuation Administrator, county)
  • File the Lexington-Fayette occupational license fee withholding return (Forms 220/221) (Lexington-Fayette Urban County Government, Division of Revenue, county)
  • File the Lexington-Fayette net profit license fee return (Form 228) (Lexington-Fayette Urban County Government, Division of Revenue, county)

With your current selections, the licenses and permits are: Kentucky sales and use tax permit (Kentucky); Obtain food service establishment / health permit; Ensure certified food protection manager on staff; City/county occupational license — Lexington, Fayette County, Kentucky; Obtain certificate of occupancy for premises in Lexington. Change the industry above to see yours.

Sources: sos.ky.gov, revenue.ky.gov, kcc.ky.gov

In your plan for Lexington, requirements come from four levels. Kentucky sets formation, state taxes and employer rules; the city and county add local licenses and taxes.

  • Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
  • State (13): Maintain a registered agent in Kentucky; File Annual Report (Kentucky); Register for and file Kentucky entity-level taxes; Kentucky sales and use tax permit (Kentucky)…
  • County (4): Obtain food service establishment / health permit; File Fayette County business personal property return; File the Lexington-Fayette occupational license fee withholding return (Forms 220/221); File the Lexington-Fayette net profit license fee return (Form 228)
  • City (2): City/county occupational license — Lexington, Fayette County, Kentucky; Obtain certificate of occupancy for premises in Lexington

Sources: sos.ky.gov, revenue.ky.gov

  • Register for unemployment insurance with Kentucky Office of Unemployment Insurance.
  • Workers' compensation: Kentucky Department of Workers' Claims. Required when: 1 employee
  • Register to withhold Kentucky income tax from wages.
  • Your plan adds these employer steps: Report new hires to the Kentucky new hire directory; Carry workers' compensation insurance (Kentucky); Display required federal labor law posters; Complete Form I-9 for each new hire; Display required Kentucky workplace notices.

Sources: kcc.ky.gov, labor.ky.gov, revenue.ky.gov

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