FORM OL-3A 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 reported your income on Federal Form Schedule C (Profit or Loss from Business) with business expenses 
                         •    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 
                         •    You had no employees for the calendar year. 
                         •    You were not engaged in the activity of selling alcoholic beverages. 
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-3A is to be filed based upon a calendar year. Form OL-3A 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-3A. 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 any return or report by the due date. 
Pay 
                                                
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                                                    FORM OL-3A INSTRUCTIONS 
  
                               Read the Specific Instructions Below to Complete the Form OL-A 
Demographics                 •         Enter full legal name and social security number. 
                             •         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 (Month/Day/Year) 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 net profit or loss as shown on Federal Schedule C. (Attach a copy of page 1 and 2 of Schedule C, 
                                           or Schedule C-EZ) 
                             Line 2        Enter any deduction taken for State Income taxes or Occupational taxes by an individual on Schedule C, E, 
                                           or F. 
                             Line 3        Enter the sum of Lines 1 and 2. This entry represents your “Adjusted Net Profit” 
 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 Computation              Line 4(a)     Adjusted net profit per Line 3. 
                             Line 5(a)     Tax Due: Multiply Adjusted Net Profit (Line 4a), by (.0220). 
                             Line 6(a)     Penalty and interest charges resulting from late filing or late payment of the occupational tax. (See 
Section A:                 ▶               "Penalty and Interest" section of the Instructions)   
Resident of Louisville       Line 7(a)     Amount Due - Add Lines 5(a) and 6(a) and enter the result. Payment of the total tax liability including, 
Metro, Kentucky                            penalty and interest charges, should accompany the return as filed. Payment can be made electronically at 
                                           www.metrorevenue.org, or attach check along with the return. 
Section B:                     ▶ Line 4(b) Adjusted net profit per Line 3. 
Non-Residents of             Line 5(b)     Tax Due: Multiply Adjusted Net Profit (Line 4b), by (.0145). 
Louisville Metro,            Line 6(b)     Penalty and interest charges resulting from late filing or late payment of the occupational tax. (See 
Kentucky                                   "Penalty and Interest" section of the Instructions)   
                             Line 7(b)     Amount Due - Add Lines 5(b) and 6(b) and enter the result. Payment of the total tax liability including, 
                                           penalty and interest charges, should accompany the return as filed. Payment can be made electronically at 
                                           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. 
  
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