Electronic filing mandate added to Occupational License Tax Regulations
In November 2022, the Commissioners of the Louisville Metro Revenue Commission (LMRC) voted to adopt proposed changes to the Occupational License Tax Regulations as part of the LMRC’s annual review.
The Regulations explain and clarify the rules and procedures used by the LMRC in its collection of the occupational license tax on net profits and wages.
One of the major changes to the Regulations was the addition of an Electronic Filing mandate:
- §1.18(B) Electronic Filing: This mandate requires all tax preparers who file 10 or more returns, reports, or forms annually to do so electronically beginning January 1, 2024.
- The LMRC’s online tax portal, eMints, is a secure online system that gives taxpayers, or their designated representatives, online access to their accounts where they can file all returns, reports or forms electronically.
- Electronic filling of the Occupational License tax can be submitted using one of our partnered vendor’s software. View the complete list of vendors & forms offered here.
To check out other changes made to the Regulations click here and to read through the updated Regulations click here.