News and Updates

September 22, 2020 

Please be advised that LMRC is closed for in-person customer service begining Tuesday September 22, 2020.

For immediate assistance, please visit our website at, email [email protected] or call 502-574-4860.

We will update once in-person customer service resumes. 

July 1, 2020

LMRC is resuming in-person customer service

The Louisville Metro Revenue Commission is resuming in-person customer service.  Due to state and CDC guidelines, we are making changes to our procedures and how we interact with taxpayers. We will be promoting social distancing, providing everyone access to hand sanitizer, cleaning surfaces regularly, and requiring everyone to wear a mask while in the building. To accommodate taxpayers, while keeping the safety of our employees and everyone who enters our building a priority, we are seeing taxpayers by appointment only and allowing only one (1) person per appointment. When you arrive for your appointment, you will also be asked to provide identification. To schedule an appointment, call 502-574-4900.

Louisville Metro Revenue Commission will adopt most of the Coronavirus Disease 2019 (COVID-19) income tax relief described in recent Internal Revenue Service (IRS) Notice 2020-18.  Please see our Tax Calendar under Resources for a list of updated deadlines.

Click here for public notice


LMRC is excited to accept MEF submissions for the 2019 tax season.  Our current partner is Thomson Reuters – UltraTax software.  We are accepting OL-3, OL-EXT, OL-DEP forms for both businesses and individuals.  Please allow 24-48 hours for your information to be received by LMRC.   


Global Intangible Low-Taxed Income (GILTI)

Based on a review of relevant provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and LMCO 110.01, income reported on the federal return attributable to Global Intangible Low-Taxed Income (GILTI) is excludable from the net profit for Occupational License tax purposes. Any expenses related to foreign income as determined by IRC Section 250 and reported on IRS Form 8993 must also be excluded from the Adjusted Net Profit. Receipts derived from GILTI are not to be included in the calculation of the receipt factor for purposes of determining the average apportionment percentage.

A copy of the federal Schedule C and Form 8993 must be attached to the Occupational License tax return for any taxpayer who has reported GILTI on the federal tax return.


Mission and Vision Statement

The Mission and Vision Statement has been updated. Please click here to view. 


Electronic Specification Guide Updates 

Ordinance No. 120 

The Louisville Metro Code of Ordinances Chapter 110 which governs the collection of the Occupational License Tax has been amended. The changes will affect employers, payroll providers, and anyone else who files multiple reports annually. Please review the following documents to see if you are affected by this change and how to comply with the amended ordinance. 

Update to LMCO 110.01

Please click here for additional information. 

















Check back soon for more information.