Form OL-3EZ (Occupational Short Return)
Form OL3-EZ is a tax form used by any individual (not a corporation or a partnership) with a business nexus in Louisville/Jefferson County, or any individual in which the full amount of Occupational Taxes has not been withheld and remitted to the LMRC to file and pay the Occupational Tax rate of 2.2% (resident rate) or 1.45% (non-resident rate).
This individual should have had no business expenses for the calendar year, must not be a minister, all business income was earned within Louisville/Jefferson County, Kentucky, and the taxpayer was either a resident for the entire year or a non-resident for the entire year.
Form OL-3EZ must be hand-delivered to the LMRC or postmarked by the 15th day of the 4th month after the end of the calendar year.
