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Occupational License Tax

Business Net Profit Returns

Taxes collected on all net profits earned by a business within Louisville/Jefferson County. Anyone who engages in business, profession, occupation, or trade will have to pay the Occupational License Tax. There is no minimum earned net profit amount before you are liable to file a tax return.

Anyone who pays the Occupational License Tax must submit the Louisville Metro Revenue Commission’s Registration Application to be assigned a tax account number.

BUSINESS NET PROFIT FORMS	FILE LINK	FORM
Occupational License Return	eFile	OL-3
Occupational Short Return	eFile	OL-3EZ
Occupational License Short Return	eFile	OL-3A
Occupational Quarterly Deposit	eFile	OL-3D
Occupational Extension Request	eFile	OL-3EXT

Form Instructions: OL-3, OL-3EZ, OL-3A, OL-3D, OL-3EXT

Business Net Profit Return Form Descriptions

Occupational License Return (OL-3):

Form OL-3 is a tax form used by any entity with a business nexus in Louisville/Jefferson County to file and pay the Occupational Tax Rate of 2.2% (resident rate) or 1.45% (non-resident rate).

Any individual in which the full amount of occupational taxes has not been withheld and remitted to the Louisville Metro Revenue Commission (LMRC) must also complete this form.

Form OL-3 must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the taxpayer’s fiscal year.

Occupational Short Return (OL-3EZ):

Form OL3-EZ is a tax form used by any individual (not a corporation or a partnership) with a business nexus in Louisville/Jefferson County, or any individual in which the full amount of Occupational Taxes has not been withheld and remitted to the LMRC to file and pay the Occupational Tax rate of 2.2% (resident rate) or 1.45% (non-resident rate).

This individual should have had no business expenses for the calendar year, must not be a minister, all business income was earned within Louisville/Jefferson County, Kentucky, and the taxpayer was either a resident for the entire year or a non-resident for the entire year.

Form OL-3EZ must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the calendar year.

Occupational License Short Return (OL-3A):

Form OL-3A is a tax form used by any individual (not a corporation or a partnership) with a business nexus in Louisville/Jefferson County, or any individual in which the full amount of Occupational Taxes has not been withheld and remitted to the LMRC to file and pay the Occupational Tax rate of 2.2% (resident rate) or 1.45% (non-resident rate).

This individual should have reported income on Federal Form Schedule C (Profit or Loss from Business), must not be a minister, all business income was earned in Louisville/Jefferson County, Kentucky, and the taxpayer was a resident for the entire year or a non-resident for the entire year.

The taxpayer must not have had any employees for the calendar year and must not have been engaged in the activity of selling alcoholic beverages.

Form OL-3A must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the calendar year.

Occupational Quarterly Deposit (OL-3D):

Form OL-3D is a tax deposit form to be used by corporations or partnerships who have a total tax obligation above $5,000.00 in any tax year and are required to submit quarterly estimated payments.

Form OL-3D must be filed quarterly.

Occupational Extension Request (OL-3EXT):

Form OL-3EXT is a request for an automatic 6-month extension to file Forms OL-3, OL-3EZ and OL-3A. The extension must be postmarked or hand-delivered to the LMRC on or before the original due date.

Any tax due must be paid by the 15th day of the fourth month following the close of the taxpayer’s fiscal year end. A 90% estimated payment of the final tax liability is required by the original due date to avoid interest and penalty.

Employer Withholding Returns

Employers are required to withhold Occupational License Fees/Taxes from the gross salaries, wages, commissions, and other forms of compensation earned by employees for work performed within Louisville/Jefferson County.

To find out if an address is located within Louisville/Jefferson County, click the Address Lookup button, put your address in and choose it from the dropdown menu.

W-1 FILING FORMS	FILE LINK	FORM
Quarterly Withholding Return	eFile	W-1
Monthly Deposit	eFile	W-1D
Annual Reconciliation	eFile	W-3
Federal Employee Withholding Return	eFile	I-2
Quarterly Return of Occupational Fees Withheld for Kentucky Jobs Credit	eFile	W-1KJC

Form Instructions: W-1, W-1D, W-3, I-2, W-1KJC Electronic Filing Guides: W-1, W-3

Employer Withholding Forms Descriptions

Quarterly Withholding Return (W-1):

Form W-1 is a tax form used by employers who are required to withhold Occupational License Fees/Taxes from gross salaries, wages, commissions, and other forms of compensation earned by employees for work performed within Louisville/Jefferson County, Kentucky.

Form W-1 must be hand-delivered to the Louisville Metro Revenue Commission (LMRC) or postmarked by the last day of the month following the close of the calendar quarter in which the compensation was earned.

Monthly Deposit (W-1D):

Form W1-D is a tax deposit form used by any employer who is responsible for withholding Occupational License Fees/Taxes greater than $3,000.00 during any quarter.

The employer must submit monthly deposits of the occupational license fees/taxes withheld to the LMRC for the next four consecutive quarters, even if total liability does not exceed $3,000.00 for the quarters currently withheld.

Form W-1D and the required deposit must be hand-delivered to the LMRC or postmarked by the 15th day after the end of the month the compensation was earned.

Annual Reconciliation (W-3):

Form W-3 is a tax reconciliation form used by any employer who is responsible for withholding Occupational License Fees/Taxes.

The annual reconciliation is due by February 28th of the following year in which the compensation was earned. W-2 information for all employees who worked in Louisville/Jefferson County, Kentucky during the calendar year is due on the same date.

All entities who report more than 25 W-2 records on behalf of themselves or their client are required to submit the records electronically. Failure to submit a timely file may result in penalties.

Wage and Tax Statements should be submitted for only those employees that earned wages while working in Louisville/Jefferson County, Kentucky.

Federal Employee Withholding Return (I-2):

Form I-2 is a tax form used by employees of federal agencies that do not withhold the correct amount of Occupational License Tax due from wages earned within Louisville/Jefferson County, Kentucky.

Form I-2 must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the calendar year in which the compensation was earned.

Quarterly Return of Occupational Fees Withheld for Kentucky Jobs Credit (W-1KJC):

Form W-1KJC is a tax form used by any employer who is responsible for withholding Occupational License Fees/Taxes claiming a Kentucky Industrial Revitalization Act (KIRA), Kentucky Jobs Retention Act (KJRA), Kentucky Jobs Development Act (KJDA), or Kentucky Business Investment (KBI) employer withholding occupational tax credit based upon an economic development inducement arising from an approved project, pursuant to KRS 154.24.

Form W-1KJC must be hand-delivered or postmarked by the last day of the month following the close of the calendar quarter.

Family Limited Partnership

Any family-owned non-corporate business, which the sole activity is the production of investment income, is exempted from Occupational License Tax.

The Louisville Metro Revenue Commission requires an annual questionnaire to be completed and submitted by any business entity operating as a Family Limited Partnership in order to be exempt from the occupational license tax.

DEFINITIONS TO KNOW:

• Investment Income: All gross receipts derived from dividends, interest, annuities, and sales or exchanges of stock.
• Family-Owned: At least 95% of the equity of a business is owned by members of the family

Family Limited Partnership Questionnaire | Frequently Asked Questions

Venture Capital Fund

A limited liability company, limited liability partnership, or limited partnership, formed and operated for the exclusive purpose of buying, holding and/or selling securities (including debt securities), on its own behalf and not as a broker.

The Louisville Metro Revenue Commission requires an annual questionnaire to be completed and submitted by any business entity operating as a Venture Capital Fund in order to be exempt from the occupational license tax.

Venture Capital Fund Questionnaire | Frequently Asked Questions

Employee Withholding Refund Request

W-1 REE Refund Requests

Employers are required to withhold Occupational License Fees/Taxes from the gross salaries, wages, commissions, and other forms of compensation earned by employees for work performed within Louisville/Jefferson County.

An employee who has compensation connected to activities performed outside Louisville/Jefferson County whose employer has withheld occupational license tax on their income may file for a refund.

To find out if an address is located within Louisville/Jefferson County, click the Address Lookup button, put your address in and choose it from the dropdown menu.

REFUND REQUEST FORMS	FILE LINK	FORM
Employee Refund of Occupational Taxes Withheld	eFile	W-1REE

Form Instructions: W-1REE

Employee Withholding Refund Form Description

Employee Refund of Occupational Taxes Withheld (W-1REE):

Form W-1REE is a tax refund form used by any employee who has compensation connected to activities performed outside of the Louisville/Jefferson County area, whose employer has withheld and remitted the Occupational License Tax.

Form W-1REE must be hand-delivered to the Louisville Metro Revenue Commission or postmarked by two (2) years from the date the annual reconciliation W-3 and W-2 data is due.

The annual reconciliation and W-2 data is due on or before February 28th of the following year in which the compensation was earned.

Transient Room Tax

Transient Room Tax Information

Transient Room Tax information, forms, and FAQs have been moved: Transient Room Tax page.

Electronic Filing Requirement: Effective July 1, 2023 all business entities, booking platforms, or persons which are subject to the filing requirements of LMCO §121.01 shall electronically file all returns, forms, reports, statements, and/or reconciliations. In order to file online, taxpayers must have an eMINTS account.

Note: Hosts that book exclusively through an online booking platform are no longer required to file a transient return with the LMRC and should close their transient account.

Non-Employee Compensation

Statement of Non-Employee Compensation

Every business entity making payments of $600 or more to natural persons other than employees (non‐employee compensation payments) for services performed within Louisville/Jefferson County is required to maintain records of such payments and to report them to the Louisville Metro Revenue Commission.

The taxpayer making the payment is responsible for completing and submitting 1099 information.

NON-EMPLOYEE COMPENSATION FORMS	FILE LINK	FORM
Statement of Non-Employee Compensation	eFile	1099

Form Instructions: 1099 Electronic Filing Specification Guide: 1099

Insurance Premiums

Insurance Premium Forms

Per Louisville Metro Code of Ordinances (LMCO) §122.01, the Louisville Metro Revenue Commission collects a fee of 5% on all insurance premiums collected within Louisville Metro for the following categories:

• Casualty
• Fire and Allied Parts
• Inland Marine
• Life
• Motor Vehicle
• Any other type of insurance sold not including Health (i.e. flood, earthquake, business)

In addition, per LMCO §38.64, a 5% fee is imposed on premiums collected within the Metro Louisville Urban Services District (Formerly the City of Louisville) for insurance premiums collected on Health Insurance Policies.

Additional information can be found at the Commonwealth of Kentucky Department of Insurance website: https://insurance.ky.gov/

INSURANCE PREMIUM FORMS	FILE LINK	FORM
Tax Return	eFile	LGT-141
Reconciliation Return	eFile	LGT-140

Other Important Forms/Documents

Wage and Tax Statement (W-2) Electronic Filing Guide

ACH Credit Authorization | ACH Credit Electronic Filing Guide

Nexus Questionnaire

Local Vendor Flyer: How to file taxes as a flea market or local vendor in Louisville/Jefferson County

Circulars

Revised Timeline Regarding Implementation of LMRC Regulations §1.04, §1.07 (updated April 11, 2023)

Rental of Real Property (updated March 1, 2023)

Where to Send Tax Forms