Forms and Publications

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Occupational License Tax

Business Net Profit Returns

Taxes collected on all net profits earned by a business within Louisville/Jefferson County. Anyone who engages in business, profession, occupation, or trade will have to pay the Occupational License Tax. There is no minimum earned net profit amount before you are liable to file a tax return.

Anyone who pays the Occupational License Tax must submit the Louisville Metro Revenue Commission’s Registration Application to be assigned a tax account number.

BUSINESS NET PROFIT FORMS FILE LINK FORM
Occupational License Return eFile OL-3
Occupational Short Return eFile OL-3EZ
Occupational License Short Return                                                                   eFile OL-3A
Occupational Quarterly Deposit eFile OL-3D
Occupational Extension Request eFile OL-3EXT

Form Instructions: OL-3, OL-3EZ, OL-3A, OL-3D, OL-3EXT

Business Net Profit Return Form Descriptions
Occupational License Return (OL-3):

Form OL-3 is a tax form used by any entity with a business nexus in Louisville/Jefferson County to file and pay the Occupational Tax Rate of 2.2% (resident rate) or 1.45% (non-resident rate). 

Any individual in which the full amount of occupational taxes has not been withheld and remitted to the Louisville Metro Revenue Commission (LMRC) must also complete this form. 

Form OL-3 must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the taxpayer’s fiscal year.

Occupational Short Return (OL-3EZ):

Form OL3-EZ is a tax form used by any individual (not a corporation or a partnership) with a business nexus in Louisville/Jefferson County, or any individual in which the full amount of Occupational Taxes has not been withheld and remitted to the LMRC to file and pay the Occupational Tax rate of 2.2% (resident rate) or 1.45% (non-resident rate). 

This individual should have had no business expenses for the calendar year, must not be a minister, all business income was earned within Louisville/Jefferson County, Kentucky, and the taxpayer was either a resident for the entire year or a non-resident for the entire year. 

Form OL-3EZ must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the calendar year.

Occupational License Short Return (OL-3A):

Form OL-3A is a tax form used by any individual (not a corporation or a partnership) with a business nexus in Louisville/Jefferson County, or any individual in which the full amount of Occupational Taxes has not been withheld and remitted to the LMRC to file and pay the Occupational Tax rate of 2.2% (resident rate) or 1.45% (non-resident rate). 

This individual should have reported income on Federal Form Schedule C (Profit or Loss from Business), must not be a minister, all business income was earned in Louisville/Jefferson County, Kentucky, and the taxpayer was a resident for the entire year or a non-resident for the entire year. 

The taxpayer must not have had any employees for the calendar year and must not have been engaged in the activity of selling alcoholic beverages. 

Form OL-3A must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the calendar year.

Occupational Quarterly Deposit (OL-3D):

Form OL-3D is a tax deposit form to be used by corporations or partnerships who have a total tax obligation above $5,000.00 in any tax year and are required to submit quarterly estimated payments. 

Form OL-3D must be filed quarterly.

Occupational Extension Request (OL-3EXT):

Form OL-3EXT is a request for an automatic 6-month extension to file Forms OL-3, OL-3EZ and OL-3A. The extension must be postmarked or hand-delivered to the LMRC on or before the original due date. 

Any tax due must be paid by the 15th day of the fourth month following the close of the taxpayer’s fiscal year end. A 90% estimated payment of the final tax liability is required by the original due date to avoid interest and penalty.

Employer Withholding Returns

Employers are required to withhold Occupational License Fees/Taxes from the gross salaries, wages, commissions, and other forms of compensation earned by employees for work performed within Louisville/Jefferson County.

Find out if an address is located within Louisville/Jefferson County: Map It!

W-1 FILING FORMS FILE LINK FORM
Quarterly Withholding Return eFile W-1
Monthly Deposit eFile W-1D
Annual Reconciliation eFile W-3
Federal Employee Withholding Return eFile I-2
Quarterly Return of Occupational Fees Withheld for Kentucky Jobs Credit eFile W-1KJC

Form Instructions: W-1, W-1D, W-3, I-2, W-1KJC     Electronic Filing Guides: W-1, W-3

Employer Withholding Forms Descriptions
Quarterly Withholding Return (W-1):

Form W-1 is a tax form used by employers who are required to withhold Occupational License Fees/Taxes from gross salaries, wages, commissions, and other forms of compensation earned by employees for work performed within Louisville/Jefferson County, Kentucky. 

Form W-1 must be hand-delivered to the Louisville Metro Revenue Commission (LMRC) or postmarked by the last day of the month following the close of the calendar quarter in which the compensation was earned.

Monthly Deposit (W-1D):

Form W1-D is a tax deposit form used by any employer who is responsible for withholding Occupational License Fees/Taxes greater than $3,000.00 during any quarter. 

The employer must submit monthly deposits of the occupational license fees/taxes withheld to the LMRC for the next four consecutive quarters, even if total liability does not exceed $3,000.00 for the quarters currently withheld. 

Form W-1D and the required deposit must be hand-delivered to the LMRC or postmarked by the 15th day after the end of the month the compensation was earned.

Annual Reconciliation (W-3):

Form W-3 is a tax reconciliation form used by any employer who is responsible for withholding Occupational License Fees/Taxes. 

The annual reconciliation is due by February 28th of the following year in which the compensation was earned. W-2 information for all employees who worked in Louisville/Jefferson County, Kentucky during the calendar year is due on the same date.  

All entities who report more than 25 W-2 records on behalf of themselves or their client are required to submit the records electronically. Failure to submit a timely file may result in penalties. 

Wage and Tax Statements should be submitted for only those employees that earned wages while working in Louisville/Jefferson County, Kentucky. 

Federal Employee Withholding Return (I-2):

Form I-2 is a tax form used by employees of federal agencies that do not withhold the correct amount of Occupational License Tax due from wages earned within Louisville/Jefferson County, Kentucky. 

Form I-2 must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the calendar year in which the compensation was earned.

Quarterly Return of Occupational Fees Withheld for Kentucky Jobs Credit (W-1KJC):

Form W-1KJC is a tax form used by any employer who is responsible for withholding Occupational License Fees/Taxes claiming a Kentucky Industrial Revitalization Act (KIRA), Kentucky Jobs Retention Act (KJRA), Kentucky Jobs Development Act (KJDA), or Kentucky Business Investment (KBI) employer withholding occupational tax credit based upon an economic development inducement arising from an approved project, pursuant to KRS 154.24. 

Form W-1KJC must be hand-delivered or postmarked by the last day of the month following the close of the calendar quarter.

Family Limited Partnership

Any family-owned non-corporate business, which the sole activity is the production of investment income, is exempted from Occupational License Tax. 

The Louisville Metro Revenue Commission requires an annual questionnaire to be completed and submitted by any business entity operating as a Family Limited Partnership in order to be exempt from the occupational license tax.

DEFINITIONS TO KNOW:

  • Investment Income: All gross receipts derived from dividends, interest, annuities, and sales or exchanges of stock.
  • Family-Owned: At least 95% of the equity of a business is owned by members of the family

Frequently Asked Questions

Venture Capital Fund

A limited liability company, limited liability partnership, or limited partnership, formed and operated for the exclusive purpose of buying, holding and/or selling securities (including debt securities), on its own behalf and not as a broker. 

The Louisville Metro Revenue Commission requires an annual questionnaire to be completed and submitted by any business entity operating as a Venture Capital Fund in order to be exempt from the occupational license tax.

Frequently Asked Questions

Employee Withholding Refund Request

W-1 REE Refund Requests

Employers are required to withhold Occupational License Fees/Taxes from the gross salaries, wages, commissions, and other forms of compensation earned by employees for work performed within Louisville/Jefferson County.

An employee who has compensation connected to activities performed outside Louisville/Jefferson County whose employer has withheld occupational license tax on their income may file for a refund.

Find out if an address is located within Louisville/Jefferson County: Map It!

REFUND REQUEST FORMS FILE LINK FORM
Employee Refund of Occupational Taxes Withheld                                          eFile W-1REE

Form Instructions: W-1REE

Employee Withholding Refund Form Description
Employee Refund of Occupational Taxes Withheld (W-1REE):

Form W-1REE is a tax refund form used by any employee who has compensation connected to activities performed outside of the Louisville/Jefferson County area, whose employer has withheld and remitted the Occupational License Tax. 

Form W-1REE must be hand-delivered to the Louisville Metro Revenue Commission or postmarked by two (2) years from the date the annual reconciliation W-3 and W-2 data is due. 

The annual reconciliation and W-2 data is due on or before February 28th of the following year in which the compensation was earned.

Transient Room Tax Returns

Transient Room Forms

An aggregate tax of eight and one‐half percent (8.5%) of the rent for every occupancy of a suite or room charged by all persons, companies, corporations, or others doing business as motor courts, motels, hotels, inns, or similar accommodations businesses.

TRANSIENT ROOM TAX FORMS FILE LINK FORM
Transient Room Tax eFile TR1M
Transient Room Short-Term Rental                                                                   eFile TR1M-S

Form Instructions: TR1M, TR1M-S

Airbnb Rentals:

I rent my house on Airbnb. Do they file the Transient Room return on my behalf?

No, Airbnb only collects and remits the tax for the short-term rental owner (host). Airbnb does not fulfill your obligation to file the return. You are still required to register and file the monthly Transient Room return with the Louisville Metro Revenue Commission (LMRC).

How will I know the amount of tax Airbnb has remitted on my behalf?

Airbnb provides this information to hosts on the “Transaction History” report through the platform. This report outlines the gross amount the host charged the guest for the stay, and the amount of taxes Airbnb collected and remitted on behalf of the host. The TR1M and TR1M-S forms provide space for a host to identify the portion of tax remitted by Airbnb on their behalf and requires a copy of the "Transaction History" report as support.

Do other online booking platforms (other than Airbnb) collect and remit transient room taxes to LMRC?

Airbnb is currently the only online booking platform that collects and remits the Transient Room tax to the LMRC on behalf of the host. If the host is renting through any other online platform or some other method, the host is required to remit that portion of the tax along with the Transient Room tax return.

Frequently Asked Questions

 

Transient Room Tax Form Descriptions
Transient Room Tax (TR1M):

Form TR1M is a tax form used by rental owners, with permanent guests, to file and pay the 8.5% transient room tax. Permanent guests are defined by tenants staying more than thirty (30) consecutive days. 

Rental Owners doing business as motor courts, motels, hotels, inns, or similar accommodations businesses must file for every occupancy of a suite, room, or rooms.

Form TR1M must be hand-delivered to the LMRC or postmarked by the last day of the month following the month of the tenant’s checkout. 

Transient Room Short-Term Rental (TR1M-S):

Form TR1M-S is a tax form used by rental owners, who do not have permanent guests, to file and pay the 8.5% transient room tax. Permanent guests are defined by tenants staying more than thirty (30) consecutive days. 

Rental Owners doing business as motor courts, motels, hotels, inns, or similar accommodations businesses must file for every occupancy of a suite, room, or rooms. 

Form TR1M-S must be hand-delivered to the LMRC or postmarked by the last day of the month following the month of the tenant’s checkout. 

Non-Employee Compensation

Statement of Non-Employee Compensation

Every business entity making payments of $600 or more to natural persons other than employees (non‐employee compensation payments) for services performed within Louisville/Jefferson County is required to maintain records of such payments and to report them to the Louisville Metro Revenue Commission.  

The taxpayer making the payment is responsible for completing and submitting 1099 information.

NON-EMPLOYEE COMPENSATION FORMS FILE LINK FORM
Statement of Non-Employee Compensation                                         eFile 1099

Form Instructions: 1099     Electronic Filing Specification Guide: 1099

Insurance Premiums

Insurance Premium Forms

Per Louisville Metro Code of Ordinances (LMCO) §122.01, the Louisville Metro Revenue Commission collects a fee of 5% on all insurance premiums collected within Louisville Metro for the following categories:

  • Casualty
  • Fire and Allied Parts
  • Inland Marine
  • Life
  • Motor Vehicle
  • Any other type of insurance sold not including Health (i.e. flood, earthquake, business)

In addition, per LMCO §38.64, a 5% fee is imposed on premiums collected within the Metro Louisville Urban Services District (Formerly the City of Louisville) for insurance premiums collected on Health Insurance Policies.

Additional information can be found at the Commonwealth of Kentucky Department of Insurance website: https://insurance.ky.gov/

INSURANCE PREMIUM FORMS FILE LINK FORM
Tax Return eFile LGT-140
Reconciliation Return                                                                                       eFile LGT-141
    

Other Important Forms/Documents

W-2 Electronic Filing Specification Guide

ACH Credit Authorization

ACH Credit Electronic Filing Specification Guide

Nexus Questionnaire: A form used by an individual or entity to determine a business connection within Louisville/Jefferson County

Local Vendor Flyer: How to file taxes as a flea market or local vendor in Louisville/Jefferson County

Where to send Tax Forms

ADDRESS (PO BOX CHANGES) WHAT TO MAIL
Louisville Metro Revenue Commission, PO Box 32060, Louisville, KY 40232-2060 Correspondence, TR1M, W-1REE, I-2, 1099VCF, FLP
Louisville Metro Revenue Commission, PO Box 35410, Louisville, KY 40232-5410 OL-3, OL-3D, OL-3EZ, OL-3A
Louisville Metro Revenue Commission, PO Box 32300, Louisville, KY 40232-2300 W-1, W-1D, W-1KJC, W-3
Louisville Metro Revenue Commission, PO Box 37740, Louisville, KY 40232-7740 LGT-140, LGT-141
Louisville Metro Revenue Commission, PO Box 35185, Louisville, KY 40232-5185 IRS Information Exchange

 

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