FORM W1-D INSTRUCTIONS 
 
General                   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 Metro, Kentucky. 
Information               Louisville Metro includes the area within the boundaries of Jefferson County, Kentucky.  
Tax rates                 •    Resident employees - Employees who work and live in Louisville Metro, Kentucky, are subject to a tax rate of 
                              2.2% (.0220). The rate for resident employees is composed of: 
                                Louisville Metro 1.25% (.0125)  
                                Transit Authority .2% (.0020)  
There are three basic tax       School Boards Tax .75% (.0075) 
rates that apply to wages •    Non-resident employees - Employees who work in Louisville Metro, Kentucky, but live outside Louisville Metro, 
earned within Louisville      Kentucky, are subject to a tax rate of 1.45% (.0145). The rate for non-resident employees is composed of: 
Metro, Kentucky.                Louisville Metro 1.25% (.0125)  
                                Transit Authority .2% (.0020) 
                          •    Resident ordained ministers- Ordained ministers who work and live in Louisville Metro, Kentucky are subject to 
                              .75% (.0075) School Board Tax for services connected with his or her regular duties as a minister of religion. 
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 deposit is filed manually it should be mailed to 
                          the Louisville Metro Revenue Commission, P.O. Box 32300, Louisville, Kentucky 40232-2300, 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. 
Penalty and               There is a 2.5% penalty of the unpaid deposit amount for failure to pay a deposit by the monthly due date. If the full 
                          deposit amount is not paid by the due date of the quarterly return, an additional 2.5% penalty will be assessed. In 
Interest                  addition to penalty, interest is computed at twelve percent (12%) per annum from the original due date until the date 
                          of full payment. 
Requirement for           Every employer who is responsible for withholding occupational license fees/taxes greater than $3,000.00 during any 
                          one of the preceding four quarters must submit monthly deposits of the occupational license fees/taxes withheld to 
Payment of                the Louisville Metro Revenue Commission. All monthly withholding tax deposits are due 15 days after the month 
Monthly Deposits          end. 
                            Month Wages Were                Deposit Due Date    Month Wages Were                   Deposit Due Date 
Check applicable month         Withheld                                                     Withheld                
deposit is for on form         January                      February 15                     July                   August 15  
W1-D                           February                     March 15                        August                 September 15  
                               March                         April 15                    September                 October 15  
                                April                       May 15                          October                November 15  
                                May                         June 15                         November               December 15 
                                June                        July 15                         December               January 15 
                           
Quarterly                 All employers will be required to file a quarterly withholding tax return (FORM W-1) by the last day of the month 
                          following the close of the calendar quarter. Pursuant to KRS 67.790, there is a minimum $25.00 penalty for failure to 
Withholding Tax           file any return or report by the due date. 
Return                                     License Fee Return for:                                    Filed by: 
                                 1 stquarter (Jan 1 - Mar 31)                                         April 30 
                                 2 ndquarter (Apr 1 - Jun 30)                                         July 31 
                                 3 rdquarter (Jul 1 – Sep 30)                                         October 31 
                                 4 thquarter (Oct 1 – Dec 31)                                         January 31 
 
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