Forms and Publications
UPDATE: In accordance with the Federal filing deadlines described in IR-2021-59, March 17, 2021, the Louisville Metro Revenue Commission will extend the 2020 LMRC Occupational License Tax Return filing due date from April 15, 2021 to May 17, 2021 for the following forms:
- OL-3 / OL3
- OL- 3EZ / OL3EZ
- OL-3A / OL3A
- OL-3S / OL3S
- OL-3EXT / OL3EXT
- I-2 / I2
All other LMRC deadlines, including requests for refunds, will remain in place.
Please review the “Important Due Dates” section of the website for details on all LMRC forms and payment due dates.
|Business Net Profit Returns|
|Form OL-3D Instructions|
|Employer Withholding Returns|
|W1 Electronic Filing Specification Guide for eMINTS submission|
|W-3 Electronic Filing Specification Guide|
|Federal Employee Withholding Instructions|
|Employee Withholding Refund Request|
|Insurance Premium Returns|
|Transient Room Tax Returns|
|Form TR1M Instructions|
|Transient Room-Short-Term Rental Form TR1M-S|
|Form TR1M-S Instructions|
|Short-Term Rental Frequently Asked Questions (FAQ'S)|
Effective August 1, 2014, the transient room tax increased to eight and one-half percent (8.5%).
|Non-Employee Compensation Forms|
|1099 Electronic Filing Specification Guide|
|Employee Annual Wage Reporting|
|W-2 Specifications for eMINTS submission|
|Electronic Funds Transfer|
|ACH Credit Electronic Filing Specification Guide|
Effective July 1, 2008, Chapter 110 of the Louisville/Jefferson County Metro Code of Ordinances relating to the Occupational License Tax was amended. The Regulations of the Metro Revenue Commission are currently being revised to reflect the changes in the Ordinance. As always, any interpretation of the Regulations which is inconsistent with the Ordinance is to be resolved in favor of the Ordinance.