FORM OL-3D INSTRUCTIONS 
 
 General              The Louisville Metro Revenue Commission, (hereinafter referred to as the “Revenue 
                      Commission”) collects Occupational License Fees/Taxes (hereinafter referred to as “Occupational 
 Information          Taxes”) on all income earned within 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.  
 Who Must File an     Taxpayers who may have a total tax obligation above $5,000.00 in any tax year are required to 
                      submit quarterly estimated payments. This obligation includes taxes for Louisville Metro, 
 Occupational         Kentucky, TARC, and the School Boards. 
 License Quarterly     
 Deposit              Note: For the tax years ending on June 30, 2009 and after, individual business entities (i.e. sole 
                      proprietors) are not required to make quarterly deposits. 
 When to File          Fiscal Year Ending 1 stDeposit Due       2 ndDeposit Due    3 rdDeposit Due  4 thDeposit Due 
                             DEC 31           APR 15                JUN 15             SEP 15                DEC 15 
                             JAN 31           MAY 15                JUL 15             OCT 15                JAN 15 
 SCHEDULE FOR       ▶        FEB 28           JUN 15                AUG 15             NOV 15                FEB 15 
 QUARTERLY NET            MAR 31              JUL 15                SEP 15             DEC 15                MAR 15 
 PROFIT LICENSE FEE          APR 30           AUG 15                OCT 15             JAN 15                APR 15 
 PAYMENTS                 MAY 31              SEP 15                NOV 15             FEB 15                MAY 15 
                             JUN 30           OCT 15                DEC 15             MAR 15                JUN 15 
                             JUL 31           NOV 15                JAN 15             APR 15                JUL 15 
                          AUG 31              DEC 15                FEB 15             MAY 15                AUG 15 
                             SEP 30           JAN 15                MAR 15             JUN 15                SEP 15 
                             OCT 31           FEB 15                APR 15             JUL 15                OCT 15 
                          NOV 30              MAR 15                MAY 15             AUG 15                NOV 15 
                      NOTE:  The above dates do not always coincide with the federal deposit dates. 
 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 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 
                      of full payment. 
         READ THE INSTRUCTIONS BELOW TO CALCULATE ESTIMATED TAX LIABILITY 
 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, Tax Year Ending (Month/Day/Year), Deposit Amount 
                        and Applicable Quarter. 
 Estimated Tax        Line 1  Expected Adjusted Net Profit in 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 
                              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 liability 
           Line 9  If your net profit liability for any of the three (3) preceding full taxable years exceeded 
                   $20,000, enter 100% of average net profit 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 the above Worksheet for Calculating Estimated Tax Liability is a 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 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.   
 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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