Form 228 - 2013 Net Profits License Fee Return
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2ABC
LEXINGTON−FAYETTE URBAN COUNTY GOVERNMENT
NET PROFITS LICENSE FEE RETURN − FORM 228
2013
DEF
QUESTIONS (ANSWER FULLY)
Account Number
A. Nature of business
B. Date business started in Fayette County
Fiscal Year Ended
C. Did you have employees in Fayette County in 2013?
Federal ID or SSN
Yes No
D. Basis on which this return is prepared
Cash
Accrual
Check if:
Initial
Amended
Final
Address Change
E. Filing status per federal return:
Corporation
S−Corp
Partnership
Individual Owner
Other
F. Is the Business Entity an Affiliate or Subsidiary of a
Consolidated Federal Return?
Yes
No
If Yes, FEIN of Parent: _____________
G. If organization was discontinued, check appropriate box:
Dissolution
Sale
Merger
Date: __________
Sucessor Name, address and FEIN:
MINIMUM LICENSE FEE EXEMPTION
Check this box if gross receipts from all Federal Form 1040 Schedules C, E and F plus all Form 1099−MISC
EQUAL TO OR LESS THAN $ 4,400.00 (
was
See Instructions). Attach all federal forms, sign and date this
form and return by April 15, 2014.
SECTION 1: CALCULATION OF LICENSE FEE LIABILITY
1. Adjusted Net Business Income from Worksheet 1, Line 19
1.
(Attach Federal return and all schedules)...............................................................................
D
O
Attach
2. Apportionment Percentage from Section 2 Line 4.................................................................
2.
3.
3.
Net Profit subject to License Fee (Line 1 X Line 2)..........................................................
N
4.
4.
Sole Proprietors 65 or older deduct $3000.00......................................................................
O
T
5.
5.
Adjusted Net Profit (Line 3 − Line 4).................................................................................
Payment
6.
License Fee Liability (Line 5 X 2.25%) if less than $100.00, enter $100.00...................
6.
S
7.
7.
Less Minimum License Fee paid for 2013 (Non−Refundable)..............................................
T
8.
8.
A
Subtotal (Line 6 − Line 7) cannot be less than zero...........................................................
Here
P
9.
Less Estimated Payments and Prior Year Credits (Attach schedule).....................................
9.
L
10.
10.
Subtotal (Line 8 − Line 9).....................................................................................................
E
11. Plus Minimum License Fee Due
...........................................................
11.
FOR 2014 ($100.00)
12.
12.
Net Amount Due (If
0 enter amount here and on Line 15).............................................
<
13.
13.
Penalty and Interest (See instructions) Penalty $_____ Interest $_____....................
14. Total Amount Due (Add Lines 12 and 13)...........................................................................
14.
15.
15.
Indicate Amount of overpayment if any from Line 12.........................................................
16.
16.
Amount on Line 15 to be refunded........................................................................................
17. Amount on Line 15 to be credited to 2014 ........................................................................
17.
Office Use Only
Make Check Payable to: LFUCG
Division of Revenue
Transaction Number
P.O. Box 14058
Lexington, KY 40512
I hereby certify that the statements made herein and in any supporting schedules are true, correct & complete to the best of my knowledge.
Preparer's Signature (return must be signed above)
Date
Date
Signature of Licensee (return must be signed above)
Print Name
PTIN OR FID # Print Name
Address
Phone #
Title
Phone #
ALL PTIN, FID# AND SOCIAL SECURITY NUMBERS MUST BE SUPPLIED FOR BOTH THE TAX PREPARER & LICENSEES
This return must be filed and paid in full on or before the 15th day of the 4th month after close of Fiscal Year
Form 228/13NPF Created 2013/12
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