FORM OL-3D INSTRUCTIONS 
  General              The Louisville Metro Revenue Commission collects Occupational License Fees/Taxes on all income 
                       earned within Louisville Metro, Kentucky. There is no minimum income earned to be subject to 
  Information          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. §LMCO 110.07 

  Who Must Pay         Taxpayers who may have a total tax obligation above $5,000.00 in any tax year are required to 
                       submit quarterly estimated payments (deposits). This obligation includes taxes for Louisville 
  Quarterly OL         Metro, Kentucky, TARC, and the School Boards. 
  Deposits              
                       Note: individual business entities (i.e., sole              proprietors) are not required to make quarterly 
                       deposits. 
                        
                       If deposit amount is $0, paper OL-3D form is not required. 
  When to Pay           Fiscal Year Ending   1stDeposit Due   2ndDeposit Due      3rdDeposit Due     4thDeposit Due 
                          December 31           April 15          June 15         September 15         December 15 
                          January 31              May 15          July 15          October 15          January 15 
  Schedule for   ▶        February 28           June 15          August 15        November 15          February 15 
  quarterly net profit     March 31               July 15        September 15     December 15           March 15 
  license fee              April 30           August 15          October 15        January 15           April 15 
  payments                 May 31            September 15        November 15      February 15           May 15 
                           June 30            October 15         December 15       March 15             June 15 
                           July 31           November 15         January 15             April 15               July 15 
                          August 31          December 15         February 15            May 15          August 15 
                          September 30        January 15         March 15               June 15        September 15 
                          October 31          February 15         April 15              July 15        October 15 
                          November 30         March 15            May 15           August 15           November 15 
                                                                                         
                       NOTE:  The above dates do not always coincide with the federal deposit dates. 
  Where to File         • A deposit may be made using our online portal (    https://emints.metrorevenue.org). 
                        • If deposit payment is made electronically, paper form is not required. 
                        
                       If a deposit 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. 
  Estimated Tax        •  90% of current year occupational tax liability submitted in four (4) equal payments (22-1/2% 
                          per payment). 
                       •  100% of the prior whole year (12 months) occupational tax liability submitted in four (4) 
                          equal payments (25% per payment). 
                       •  100% of the average occupational tax liability for the past three (3) whole (12 months) tax 
                          years submitted in four (4) equal payments (25% per payment), if the tax liability for any of 
                          the three (3) preceding full taxable years exceeded $20,000. 
  Interest             Interest is computed at twelve percent (12%) per annum from the deposit due date until the date 
                       the tax due has been paid. 
  Demographics         •  Enter full legal name under applicable section. (i.e., Individual/sole proprietor or 
                          Corporation/Partnership) 
                       •  All forms must include account ID, tax year ending (month/day/year), deposit amount and 
                          applicable quarter. 
  Estimated Tax        Line 1    Expected adjusted net profit for the current tax year. 
                       Line 2    Expected receipt factor - Total gross receipts from sales made or services performed 
  Liability                      in Louisville Metro, Kentucky divided by total gross from sales made or services 
  Worksheet                      performed everywhere for your total operation per the federal return. 
                       Line 3    Expected wage factor - Total gross wages paid to employees for work performed 
                                 within Louisville Metro, Kentucky divided by total gross wages paid to employees 
                                 everywhere per the Federal return. 

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                                      FORM OL-3D INSTRUCTIONS 
                        Line 4        Expected apportionment factor- expected receipt factor (Line 2) + expected wage 
                                      factor (Line 3) divided by 2 (Only divide if both factors are present) 
                        Line 5        Multiply expected adjusted net profit (Line 1) by expected apportionment factor 
                                      (Line 4) 
                        Line 6        Multiply Line 5 by .0220 = (Your estimated current tax liability) 
                        Line 7        Multiply your estimated current tax liability (Line 6) by 90% 
                        Line 8        100% of prior whole year net profit tax liability 
                        Line 9        If your net profit tax liability for any of the three (3) preceding full taxable years 
                                      exceeded $20,000, enter 100% of average net profit tax liability for the past three 
                                      (3) whole tax years. 
                        Line 10       Enter the lesser of Lines 7, 8, or 9 
                        Line 11       Divide Line 10 by 4 (This is the amount due each deposit.) 
 Please be advised that estimated tax liability worksheet i sa guideline to assist in the calculation of quarterly deposits. If any 
 of the above calculations are underestimated, license fees will be underpaid and late payment interest of 1% per month 
 will be assessed against any license fee balance unpaid by the due date. 
 Signature              • If the form is being filed by a corporation, it must be signed and dated by a corporate officer.  
                        • If the form is being filed by a partnership, it must be signed and dated by a general partner 
 Preparer               If form is filed by a third party, (CPA/Payroll Company) “Preparer Use Only” section on the 
                        bottom on return must be completed in full. If the preparer does not have a PTIN, it may be left 
                        blank. 
 
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