The Louisville Metro Revenue Commission (LMRC) has adopted updated Regulations to be effective January 1, 2023 and replace all previous versions.
The Regulations summarize the rules and procedures used by the LMRC in its collection of Louisville/Jefferson County taxes. The LMRC’s general duties and functions are established in Louisville Metro Code of Ordinances (LMCO) §32.450 to LMCO §32.453. These duties include the collection of license fees and miscellaneous taxes (transient room taxes) imposed by Metro Council for revenue purposes and the payment of general obligation bonded debt of Metro Government. LMCO §110.11(A) also gives the LMRC the power to regulate and enforce the occupational license tax ordinances.