FORM OL3-EXT INSTRUCTIONS 
 
                           The Louisville Metro Revenue Commission, (hereinafter referred to as the “Revenue Commission”) collects 
 General                   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 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.  
                           The extension must be postmarked or hand-delivered to the Revenue Commission on or before the original due 
 When to File              date to request an automatic 6-month extension to file Form OL-3. Any tax due must be paid by the 15th day of 
                           the fourth month following the close of the fiscal year end.  
                              For Fiscal Year Ending           Due Date                  For Fiscal Year Ending      Due Date 
                                     DEC 31                    APR 15                          JUN 30                  OCT 15 
                                     JAN 31                    MAY 15                          JUL 31                  NOV 15 
                                     FEB 28                    JUN 15                         AUG 31                   DEC 15 
                                     MAR 31                      JUL 15                        SEP 30                  JAN 15 
                                     APR 30                    AUG 15                          OCT 31                  FEB 15 
                                     MAY 31                    SEP 15                         NOV 30                   MAR 15 
 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. You must file Form OL-3EXT or a copy of your 
                           federal extension application to request an automatic 6-month extension to file Form OL-3. If an extension 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. 
 Demographics              •   Enter full legal name under applicable section. (i.e. Individual/sole proprietor or Corporation/Partnership)      
                           •   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. 
                           If this extension request is for a tax period of less than twelve (12) months, indicate the reason in this section. 
 Corporations                 Tax year end changed to (Enter Month) 
                           •   
 and                       •   Final Return – Business ceased (Enter cease date) 
 Partnerships              •   Corporate Merger – Short year return due to merger (Enter merger date) 
                           •   Corporate Acquisition – Short year return due to acquisition (Enter acquisition date) 
                           •   Enter tax year end after short year return (Enter month) 
 Estimated Tax                       To calculate 90% of the final tax liability, use the below worksheet 
                           1. Expected Adjusted Net Profit in the current tax year.                                
                           2. Receipt Factor - Total gross receipts from sales made or services performed in       
                              Louisville Metro, Kentucky divided by total gross from sales made or services 
 A 90% estimated              performed everywhere for your total operation per the Federal return. 
 payment of the final      3. Wage Factor - Total gross wages paid to employees for work performed within          
 tax liability is required    Louisville Metro, Kentucky divided by total gross wages paid to employees 
 to avoid penalty.            everywhere per the Federal return. 
                           4. Apportionment Factor – Expected Receipt Factor (Line 2) + Expected Wage              
                              Factor (Line 3) divided by 2 
                           5. Multiply Adjusted Net Profit    (Line 1) by Apportionment Factor (Line 4)            
                           6. Multiply Line 5 by .0220 = (Your estimated current tax liability)                    
                           7. Multiply Your estimated current tax liability (Line 6) by 90%                        
                           ATTENTION: Taxpayers who have a total tax obligation above $5,000.00 in any tax year are required to submit 
                           quarterly estimated payments. See form OL-3D for details on how to calculate quarterly estimated payments. 
                           There is a five percent (5%) penalty per month, or a fraction of a month, to a maximum of twenty-five percent 
 Penalties for             (25%) of the total license tax liability, for failure to file and/or pay a tax return by the regular or extended due 
 Failure to File           date. Pursuant to KRS 67.790, there is a minimum $25.00 penalty for failure to file any return or report by the 
 and/or Pay                due date. 
 Interest                  Interest is computed at twelve percent (12%) per annum from the original due date until total tax liability is paid 
                           in full. 
 Signature                 •   If the return is being filed by a corporation, it must be signed and dated by a corporate officer. 
                           •   If the return is being filed by a partnership, it must be signed and dated by a general partner.   
                           •   If the return is being filed by a sole proprietor, it must be signed and dated by that individual.   
                           If return is filed by a third party, (CPA/Payroll Company) “Preparer Use Only” section on the bottom on return 
 Preparer 
                           must be filled out in full.
 
                                                                                                                     Page           1 | 1