FORM OL3-EZ INSTRUCTIONS 
 
 General                  The Louisville Metro Revenue Commission, (hereinafter referred to as the “Revenue Commission”) collects 
                          Occupational License Fees/Taxes (hereinafter referred to as “Occupational Taxes”) on all income earned within 
 Information              Louisville Metro, Kentucky. There is no minimum earned income amount before you are liable for filling a tax return. 
                          The occupational tax is imposed upon the privilege of engaging in business, profession, occupation, or trade within 
                          Louisville Metro, Kentucky, regardless of the legal residence of the person so engaged. Louisville Metro includes the 
                          area within the boundaries of Jefferson County, Kentucky.  
 Tax Rate                 The current rate for Occupational Taxes totals 2.2% (.0220). This total is distributed as follows: 
                          •  1.25% (.0125) to Louisville Metro Government 
                          •  .2% (.0020) to Transit Authority of River City (TARC) 
                          •  .75% (.0075) to the Louisville or Anchorage Public School Boards 
 Who May Use              This return may be used if all the following apply: 
 This Form                   You are an individual (not a corporation or a partnership). 
                          •
                             You had no business expenses for the calendar year. 
                          •
                          •  You are not a minister. 
                          •  All your business income was earned in Louisville Metro, KY. 
                          •  You were either a resident for the entire year or a non-resident for the entire year. 
 A Tax Form Must          •  Your business activity resulted in a loss for the tax year. Complete the tax form according to the instructions 
                            provided. 
 Be Filed Even If           You were not actively engaged in business during the tax year but do intend to resume operations at a future date. 
                          •  
                            Check the box designated "NO ACTIVITY,” sign, and mail/deliver the return to the Revenue Commission. 
                          •  Your business activity ceased prior to the beginning of the tax year, but you have not provided written notification 
                            that operations ceased. Check the boxes designated "   NO ACTIVITY" and "FINAL RETURN," enter the date your 
                            activity ceased, sign, and mail/deliver the return to the Revenue Commission. 
                          •  Your business was operational for a portion of the tax year but ceased operation prior to the completion of the 
                            fiscal period. Complete the tax form according to the instructions provided. Check the box designated “FINAL 
                            RETURN,” enter the date activity ceased, sign, and mail/deliver the return to the Revenue Commission. 
                          •  You applied for a tax number with the intention of starting a business but never transacted business within 
                            Louisville Metro, Kentucky, and do not intend to do so in the future. Check the boxes designated "NO ACTIVITY" 
                            and "FINAL RETURN," enter the date activity ceased, sign, and mail/deliver the return to the Revenue Commission. 
 When to File             Form OL-3EZ is to be filed based upon a calendar year. Form OL-3EZ must be hand-delivered or postmarked by April 
                          15th. 
 Where to File            The Revenue Commission offers an easy, secure, and convenient way to file and pay taxes on-line. For more 
                          information, access E-Services at https://www.metrorevenue.org. If a return is filed manually it should be mailed to the 
                          Louisville Metro Revenue Commission, P.O. Box 35410, Louisville, Kentucky 40232-5410, or hand-delivered to 617 
                          West Jefferson Street, Louisville, Kentucky 40202.  All checks should be made payable to the Louisville Metro Revenue 
                          Commission and include Account ID. 
 Extensions               If an extension of time for filing is required, a separate extension request to the Louisville Metro Revenue 
 A 90% estimated          Commission is mandatory in all cases. You must file Form OL-3EXT or a copy of your federal extension application to 
 payment of the final tax request an automatic 6-month extension to file Form OL-3EZ.  All extension requests should include your Revenue 
 liability is required to Commission Account ID. The extension must be postmarked or hand-delivered to the Revenue Commission, 617 West 
 avoid penalty.           Jefferson Street, Louisville, Kentucky 40202, on or before the original due date. Any tax due must be paid by April 15th. 
 Estimated Tax            The occupational taxes must be paid in full by the deadline of April 15th to avoid penalties and interest. Do not send 
                          cash through the mail. Please make your check payable to the Louisville Metro Revenue Commission. If an extension of 
                          time for the filing of a return has been granted, any balance of the occupational tax unpaid by the regular due date 
                          bears interest at the rate of twelve percent (12%) per annum. 
 Penalties and            There is a five percent (5%) penalty per month, or a fraction of a month, to a maximum of twenty-five percent (25%) of 
                          the total license tax liability, for failure to file and/or pay a tax return by the regular or extended due date. Interest is 
 Interest for             computed at twelve percent (12%) per annum from the original due date until total tax liability is paid in full. Pursuant 
 Failure to File          to KRS 67.790, there is a minimum $25.00 penalty for failure to file and/or pay any return or report by the due date. 
 and/or Pay 
                                  
                                                                                                                             Page          1 | 2 

                                               FORM OL3-EZ INSTRUCTIONS 
 
                              Read the Specific Instructions Below to Complete the Form OL-3EZ 
 Demographics            •         Enter full legal name. 
                         •         If address has changed, check the box and provide new address. If address has not changed, enter current address 
                                  on account. 
                         •         All returns must include Account ID and Tax Year Ending (MM/DD/YYYY) to be fully processed. 
 Return Status           •         If you were not actively engaged in business during the tax year but do intend to resume operations at a future date. 
                                  Check the box designated "NO ACTIVITY” 
                         •         If your business activity ceased, but you have not provided written notification that operations ceased. Check the 
                                  box "FINAL RETURN" and enter the date your activity ceased. 
                         •         If you are filing an amended return, you must check the box labeled “AMENDED RETURN” 
 Income or (Loss)        Line 1        Enter the amount of non-employee compensation reported on Federal Form 1099 MISC (NOTE: Line 1 
                                       should be completed only by individuals who received payments for contract services who are not claiming 
                                       business expenses. Attach a copy Form 1099 MISC). If any of this income was reported on Federal Form 
                                       Schedule C (Profit or Loss from Business) with business expenses, you must use Form OL-3A or Form OL-3. 
                         Line 2        Enter the gross salaries, wages, tips, and other forms of compensation reported on Form W-2. (NOTE: 
                                       Applies only to individuals who did not have the full amount of occupational tax withheld from their wages). 
                                       Amounts deferred due to Section 401K, 403B, or 457 of the Internal Revenue Code must be included. This 
                                       amount is the greater of Box 1 (Wages, tips, other compensation), Box 5 (Medicare Wages), or Box 18 (Local 
                                       Wages) from Federal Form W-2. 
                         Line 3        Enter the sum of Lines 1 and 2. This entry represents your “Total Income” 
     If you are a resident of Louisville Metro, Kentucky, complete Section A. If you are a Non-Resident of 
                                       Louisville Metro, Kentucky, complete Section B. 
 Tax                     Line 4(a)     Tax Due : Multiply Total Income (Line 3), by (.0220). 
                         Line 5(a)     Penalty and interest charges resulting from late filing or late payment of the occupational tax. (See "Penalty 
 Computation                           and Interest" section of the instructions)   
                         Line 6(a)     Amount Due - Add Lines 4(a) and 5(a) and enter the result. Payment of the total tax liability including, 
 Section A:                 ▶          penalty and interest charges, should accompany the return as filed. Payment can be made electronically at 
 Residents of Louisville               www.metrorevenue.org, or attach check along with the return. 
 Metro, Kentucky         Line 4(b)     Tax Due : Multiply Total Income (Line 3), by (.0145). 
                         Line 5(b)     Penalty and interest charges resulting from late filing or late payment of the occupational tax. (See "Penalty 
 Section B:                     ▶      and Interest" section of the instructions)  
 Non-Residents of        Line 6(b)     Amount Due - Add Lines 4(b) and 5(b) and enter the result. Payment of the total tax liability including, 
 Louisville Metro,                     penalty and interest charges, should accompany the return as filed. Payment can be made electronically at 
 Kentucky                              www.metrorevenue.org, or attach check along with the return. 
 Signature               If the return is being filed by a sole proprietor, it must be signed by that individual. Additionally, the licensee who signs 
                         the return must print his/her name in the area provided. 
 Preparer                If return is filed by a third party, (CPA/Payroll Company) “Preparer Use Only” section on the bottom on return must be 
                         filled out in full. 
 
                                                                                                                               Page 2 | 2