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Our Non-Employee Compensation Assessment Program

Thursday December 29, 2005

We issue assessment notices for unpaid occupational license taxes to individuals who have received non-employee compensation for work performed in Louisville Metro if they have not already filed an occupational license tax return (Form OL-3).
 
Individuals who receive these assessment notices may pay the assessment or instead submit an occupational license tax return (Form OL-3) and pay the occupational license tax they have calculated by following the instructions to that form. The occupational license tax calculated on the Form OL-3 may be lower than the assessment, because Form OL-3 calculations are based on net profit while assessments are based on gross earnings.
 
Information about non-employee compensation comes to this agency from businesses that engage casual laborers, contract workers, commission salespersons, and other non-employee workers.  Businesses that make payments of $600 or more to persons other than employees for work performed in Louisville Metro are required to submit the Form 1099-SF or an equivalent form by the 28th day of February in the year following the close of the calendar year for which the non-employee compensation was received.
 
Upon receipt of the Forms 1099-SF or equivalent forms from these businesses, we match them to the occupational license tax accounts in our files. Forms that do not match our existing accounts are processed as assessments and assessment notices are mailed.