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Louisville Metro Revenue Commission
Occupational License Tax Return OL-3_2017_V1.0 Form
OL-3
▼ INDIVIDUAL/ SOLE PROPRIETOR ▼
Last name First name MI Social Security Number

▼ CORPORATION/ PARTNERSHIP ▼
Legal name/ Business name Federal ID Number

CHECK IF CHANGE IN ADDRESS IS BELOW
Address (number and street) Unit/Apt. no. Account ID

City, town, or post office State Zip code Tax Year Ending

Email Phone no. Ext. No Activity
Amended Return
Did you make payments in the sum of $600.00 or more to any individual for services Final Return
YES NO rendered in Louisville Metro, Kentucky, other than an employee? Business Cease Date
IF YES, YOU ARE REQUIRED TO FILE FORM 1099-SF. RETURN STATUS

General A. Principal business activity:
Information B. Did Federal Authorities change or propose to change net income reported for any prior year? YES NO
These questions If YES, which year(s) was adjusted? (Attach statement of changes)
must be answered C. Corporation’s Principal Administrative Officer Social Security Number
Address
D. Did you file a consolidated federal return? (If YES, see instructions) YES NO
E. Was there a change in ownership in the past year? YES NO
Name of new owner New Ownership Date
Address
Tax 25. Enter Adjusted Net Profit (From Line 20 on page 2 of form): .00
COLUMN A: Tax Rate = (.0145) COLUMN B: Tax Rate = (.0075)
Computation Occupational License Tax Computation Louisville Metro & Mass Transit School Board
Complete Income 26. Enter Apportionment Percentage from Line 24 on page 2 of form Non-Resident Individuals
Worksheet on Do Not Complete Column B
Page 2 prior to
completing this 27. Enter Net Profit Allocation (Line 25 x Line 26) in Columns A & B .00 .00
section. 28. Enter result of Line 1(e) on page 2 of form .00 .00
29. Enter the sum of Line 27 + Line 28 or Line 28, whichever is greater .00 .00
30. Tax Calculations [Line 29, Column A x .0145] & [Line 29, Column B x .00 .00
.0075] Enter in proper column
31. Total Tax Due – Sum of Columns A & B of Line 30 (If Line 31 is greater than $5,000.00, .00
See Exhibit “A” under Specific Instructions.)
32. Total Prepayments a. .00
Refund: b. .00 Credit to next year: c. .00
33. Balance Due: (Line 31 minus Line 32a, if greater than $0) .00
34. Penalty & Interest (See Instructions): .00
35. Amount To Be Paid (Add Lines 33 and 34): .00
Signature I hereby certify, under penalty of perjury, that the information provided and the attached supporting schedules are true,
correct, and complete to the best of my knowledge.
Your signature Date

Print/Type your name Your Title Daytime phone number

Print/Type preparer’s name Preparer’s signature Date PTIN
Preparer
Use Only
Firm’s name ▶ Firm’s EIN ▶
Firm’s address ▶ Phone no. ▶
ELECTRONIC FILING
Register for electronic filing. It is an easy, secure, and convenient way to file and pay taxes on-line. For more information access
https://www.metrorevenue.org
MAILING ADDRESS: P.O. BOX 35410, LOUISVILLE, KENTUCKY 40232-5410
Telephone: (502) 574-4860

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Form OL-3                                                                                                                                                                            Page  2
                              1(a) Gross salaries, wages, tips, etc. reported on Federal Form W-2 where the full amount of                                    1a                       .00 
Income                        occupational taxes were not withheld, plus deferred compensation from 401 (K)/403 (B)/457 plans 
Worksheet                     1(b) Related employee business expenses per Federal Form 2106 (Attach Form 2106)                                                1b                       .00 
Must Attach Form W-2          1(c) Line 1(a) minus Line 1(b)                                                                                                  1c                       .00 
                              1(d) Compute the apportionment below for time spent in Louisville Metro directly related to the 
Lines 1a through 1e apply     wages reported on Line 1c, carrying the percentage out five (5) decimal places.  
only to individuals with 
income reported on Federal    Total days worked in Louisville                ÷                   Total days worked everywhere                                 1d  
Form W-2 from which the 
full amount of occupational   1(e) Multiply Line 1(c) by Line 1(d) and enter on Line 28, Columns A and B on page 1 of form.                                   1e                       .00 
taxes were not withheld.      Note:  If you are a non-resident of Louisville Metro, Kentucky, leave Line 28, Column B blank. 
COMPLETE THE APPLICABLE COLUMN AND ATTACH CORRESPONDING FEDERAL SCHEDULES                                                             INDIVIDUAL     PARTNERSHIP     CORPORATION 
2.   Non-employee compensation as reported on Form 1099-MISC reported as “other income” 
     on Federal Form 1040 (Attach Page 1 of Form 1040 and Form 1099    )                                                                         .00 
3.   Net profit or (loss) per Federal Sch. C of Form 1040  
     (Attach Sch. C, Pg. 1 and 2, or Sch. C-EZ)                                                                                                  .00 
4.   Capital gain from Federal Form 4797 or Form 6252 reported on Schedule D of Form 1040 
     from sale of business property.  (Attach Form 4797, Pages 1 and 2 or Form 6252)                                                             .00 
5.   Rental income or (loss) per Federal Schedule E of Form 1040, only if qualified as a business 
     activity. (See page 1 of instructions) (Attach Schedule E)                                                                                  .00 
6.   Net farm profit or (loss) per Federal Sch. F of Form 1040, only if qualified as a business 
     activity. (See page 1 of instructions) (Attach Schedule F, pg. 1 and 2)                                                                     .00 
7.   Ordinary gain or (loss) on the sale of property used in a trade or business per Federal Form 
     4797 (Attach   Form 4797, Pages 1 and 2)                                                                                                    .00 
8.   Ordinary income or (loss) per Federal Form 1065 (Attach Form 1065, Pages 1, 2, 3, and 4, 
     Schedule of Other Deductions, and Rental Schedule(s), if applicable)                                                                                        .00 
9.   Taxable income or (loss) per Federal Form 1120 or 1120A or Ordinary income or (loss) per 
     Federal Form 1120S (Attach Form 1120 or 1120A, Pages 1 and 2 or 1120S, Pages 1, 2 and 
     3, Schedule of other Deductions, and Rental Schedule(s), if applicable)                                                                                                           .00 
10.  State Income Taxes and Occupational Taxes deducted on Federal Schedule C, E, or F of 
     Form 1040, or Form 1065, 1120, 1120A, or 1120S                                                                                              .00             .00                   .00 
11.  Additions from Schedule K of Form 1065 or Form 1120S (Attach Schedule K of Form 1065 
     or 1120S and Rental Schedule(s), if applicable)                                                                                                             .00                   .00 
12.  Net Operating Loss deducted on Form 1120 
                                                                                                                                                                                       .00 
13.  Total Income - Add Lines 2 through Line 12
                                                                                                ▶                                                .00             .00                   .00 
14.  Subtractions from Schedule K of Form 1065 or Form 1120S (Attach Schedule K of Form 
     1065 or 1120S and Rental Schedule(s), if applicable)                                                                                                        .00                   .00 
15. Alcoholic Beverage Sales Deduction (Attach Computation Sheet) 
                                                                                                                                                 .00             .00                   .00 
16.  Other Adjustments (Attach Statement)   
                                                                                                                                                 .00             .00                   .00 
17.  Non-Taxable Income (Attach Statement) 
                                                                                                                                                                 .00                   .00 
18.  Professional Expenses not reimbursed by the Partnership (Attach Statement) 

                                                                                                                                                                 .00 
19.  Total Deductions - Add Lines 14 through Line 18
                                                                                                 ▶                                               .00             .00                   .00 
20.  Adjusted Net Profit - Subtract Line 19 from Line 13 enter here and on Line 25 on page 1 of 
     form. (Do not include the amount from Line 1e)                                                                             ▶                .00             .00                   .00 
COMPUTATION OF APPORTIONMENT PERCENTAGES (Businesses whose total gross receipts and payroll were not confined solely to                                              COLUMN C = 
Louisville Metro, Kentucky, must complete Lines 21-24. All Percentages in Column C must be carried out five (5) decimal places.)                                  Column A  ÷ Column B 
           APPORTIONMENT CALCULATION                                COLUMN A                                                          COLUMN B                       COLUMN C 
                                                                   LOUISVILLE METRO, KY                                           TOTAL OPERATIONS EVERYWHERE     LOUISVILLE METRO % 
21.  Gross receipts from sales made and/or services rendered   21a                      .00                                       21b                .00      21c   

22.  Gross wages, salaries, and other compensation paid to all 22a                      .00                                       22b                .00      22c  
     employees (See Instructions before completing) 
23.  TOTAL APPORTIONMENT PERCENTAGE for Louisville Metro, KY Add Lines (21c) and (22c)                                                                        23c  
24.  APPORTIONMENT PERCENTAGE – If both Lines 21(b) and 22(b) are greater than zero, divide entry on Line 23(c) by 2. Enter here and on Line 26 on 
     page 1. If either Line 21(b) or Line 22(b) is zero, enter the amount from Line 23(c) here and on Line 26 on page 1. EXAMPLE: “22.12345%”                 24c   

                                       MAILING ADDRESS: P.O. BOX 35410, LOUISVILLE, KENTUCKY 40232-5410 
                                                                   Telephone: (502) 574-4860

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