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.
Permits and registrations specific to Lexington, KY
- City/county occupational license — Lexington, Fayette County, Kentucky · City or county occupational tax office: Lexington / Fayette County (city)
- Obtain certificate of occupancy for premises in Lexington · Lexington (Fayette County) building department (city)
- File Fayette County business personal property return · Fayette County Property Valuation Administrator (county)
- File the Lexington-Fayette net profit license fee return (Form 228) · Lexington-Fayette Urban County Government, Division of Revenue (county)
- Form the business: Kentucky Secretary of State
- Register for state taxes: Kentucky Department of Revenue
- Register as an employer: Kentucky Office of Unemployment Insurance
Startup sequence and prerequisites in Lexington
Based on your selections, this plan has 11 steps. What you file first decides what you can do next: later registrations and licenses wait on the ones below.
Do these first
- Maintain a registered agent in Kentucky
- File formation documents with the Kentucky Secretary of State
- Obtain an Employer Identification Number (EIN)
Then, once those are done
- 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 certificate of occupancy for premises in Lexington — after: Obtain an Employer Identification Number (EIN)
Known charges: $15.00 per year.
Total incomplete: some fees unknown
10 of 11 steps have no fee amount in our data. The figures above count only the 1 step with a recorded fee. Check each agency's fee schedule.
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
- City/county occupational license — Lexington, Fayette County, Kentucky (City or county occupational tax office: Lexington / Fayette County, city)
- Obtain certificate of occupancy for premises in Lexington (Lexington (Fayette County) building department, city)
- File Fayette County business personal property return (Fayette County Property Valuation Administrator, 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: 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
Formation comes first; tax, license and employer registrations wait on it. In your plan the first steps are:
- Maintain a registered agent in Kentucky
- File formation documents with the Kentucky Secretary of State
- Obtain an Employer Identification Number (EIN)
Sources: sos.ky.gov, revenue.ky.gov
Known government fees for your plan: $0.00 one-time and $15.00 per year.
Steps without a recorded fee are not counted, so check each agency's fee schedule before you budget.
Sources: sos.ky.gov, revenue.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 (2): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C
- State (4): Maintain a registered agent in Kentucky; File Annual Report (Kentucky); Register for and file Kentucky entity-level taxes; File the annual unclaimed property holder report (Kentucky)
- County (2): File Fayette County business personal property return; 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.
Sources: kcc.ky.gov, labor.ky.gov, revenue.ky.gov