Forms and Publications

Use the Revenue Commission's Online Tax Portal, eMINTS to access your account, file returns and make payments. More information available at eMINTS help. 

Registration Form

Registration Application

Business Net Profit Returns

Occupational License Return


Form OL-3 Instructions

(OL-3 Instructions)


Occupational License Short Return


Form OL-3EZ Instructions

(OL-3EZ Instructions)


Occupational License Short Return


Form OL-3A Instructions (OL-3A Instructions)  

Occupational License Quarterly Deposit


Form OL-3D Instructions (OL-3D Instructions)  

Occupational License Extension Request


OL-3 Extension Request Instructions


Family Limited Partnership Annual Informational Questionnaire

FLP Questionnaire


Venture Capital Fund Annual Informational Questionnaire

VCF Questionnaire


Employer Withholding Returns
Instructions for Submitting Multiple W-1 Forms Electronically (effective beginning July 2018)
Instructions for Submitting Multiple W-1 Forms Electronically (effective October 2018)

Quarterly Withholding Return



Form W-1 Instructions 

(W-1 Instructions)


Monthly Deposit Form


Form W-1D Instructions

(W-1D Instructions)


Annual Reconciliation Form



Form W-3 Instructions

(W-3 Instructions)


Federal Employee Withholding Return



Federal Employee Withholding Instructions (I-2 Instructions)  

Quarterly Return of Occupational Fees Withheld for Kentucky Job Credits


Form W-1KJC Instructions


Employee Withholding Refund Request

Application for Employee Refund of Occupational Taxes Withheld



Form W-1REE Instructions                                                                                            

(W-1REE Instructions)

Insurance Premium Returns

Insurance Premium Tax Return


Insurance Premium Reconciliation Return

Transient Room Tax Returns
Transient Room
Form TR1M Instructions (TR1M Instructions)  
Transient Room-Short-Term Rental TR1M-S  
Form TR1M-S Instructions (TR1M-S Instructions)  
Short-Term Rental Frequently Asked Questions (FAQ'S) (Frequently Asked Questions)  

Effective August 1, 2014, the transient room tax increased to eight and one-half percent (8.5%). 

Non-Employee Compensation Forms
Instructions for Submitting 1099 Data Electronically

Non-Employee Compensation

Form 1099-SF Instructions (1099-SF Instructions)  
Employee Annual Wage Reporting
Instructions for Submitting W-2 Data Electronically
Electronic Funds Transfer
ACH Agreement and Instructions    

ACH Credit Authorization Form Only




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.