Effective July 1, 2008, Section 110 of the Louisville/Jefferson County Metro Code of Ordinances relating to the Occupational License Tax was amended. The Regulations of the Metro Revenue Commission are currently being revised to reflect the changes in the Ordinance. As always, any interpretation of the Regulations which is inconsistent with the Ordinance is to be resolved in favor of the Ordinance. To view the amended Ordinance, click here.
Click here for additional information in regards to the amendment of Section 110.
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The function of the Louisville Metro Revenue Commission is the collection of occupational license taxes on behalf of Louisville Metro (which includes all of Jefferson County), the Jefferson County Board of Education, the Anchorage Board of Education, and the Transit Authority of River City (TARC). In addition, the Metro Revenue Commission collects various other license fees that include taxes for transient rooms, insurance premiums, and large trucks and trailers that use the Louisville/Jefferson County Metro streets.