News and Updates

April 18 Tax Filing Deadline (OL-3)

The filing deadline to submit 2021 Occupational License Tax Returns (Form OL-3) or Extension Requests (OL-E) is Monday, April 18, 2022. This due date is the same as the Federal tax filing deadline established by the IRS in accordance with governing laws. 

Modernized e-File (MeF) 2021 Tax Season

LMRC opened the MeF filing on January 24, 2022 for both business and individual filers. Please see our new MeF page for a list of partners. Remember, when submitting returns via MeF, only send the paper OL-MP form if you did not include a payment with your MeF return. Please allow 24-48 hours for your information to be received by LMRC. 

January 1, 2022

The Louisville Metro Revenue Commission has adopted updated regulations to be effective January 1, 2022. These regulations can be found on the Forms and Publications page and the Resource Center


Modernized e-File (MeF) 2020 Tax Season

This 2020 tax season will be LMRC’s second year to accept MeF submissions. Below is a list of partners, software, forms and tax years available. Each year we will continue to onboard and expand our vendors and compatible software.



Available Forms

Available Tax Years

CCH Prosystems

Wolters Kluwer

Business – OL-S

Individual – OL-S



Thomson Reuters

Individual – OL-3



Thomson Reuters

Individual – OL-3, OL-EXT, OL-DEP

Business – OL-3, OL-EXT, OL-DEP

2020, 2019


When submitting returns via MeF, only send in the paper OL-MP form if you did not include a payment with your MeF return. Please allow 24-48 hours for your information to be received by LMRC.

Form W-1REE

Our Form W1-REE, Application for Employee Refund of Occupational Taxes Withheld, has been updated. We will now accept a notary signature by means of communication technology. Please visit the Kentucky Secretary of State’s website for more information and details on this process for Kentucky notaries. The updated form can be found by clicking here.

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. 

















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