| Registration Forms |
| Registration Application for a Tax Account Number: This form is used to register: (1) All non-profit organizations that have one or more employees, (2) Any person, partnership, or corporation engaged in any business, profession, trade, or occupation within Louisville Metro, Kentucky (Jefferson County), and (3) Employees, such as waiters and others, receiving tip income; some federal employees; some salespersons and others for whom the employer has failed, in whole or part, to withhold license fees on all wages, salaries, commissions, and other compensation earned in this taxing jurisdiction. |
| Occupational License Tax Returns |
| Occupational License Tax Return (Form OL-3): This return is used by individuals, partnerships, and corporations which have had any business activity in Louisville Metro, Kentucky, (Jefferson County) during a calendar or fiscal year. The business net profit is assessed at 2.2% (.0220) for resident individuals and all partnerships and corporations, or at 1.45% (.0145) for non-resident individuals. The return is due 3 ½ months after the close of the year unless an extension request is submitted to this agency by the original due date of the return. Penalty and interest will be assessed for failure to file the return and pay the taxes owed by the due date. |
| Occupational License Tax Return (Form OL-3EZ): This is a short form version of Form OL-3, similar to the federal form 1040-EZ, and is used by individuals who had no business expenses for the calendar year, who are not domestic servants or ministers, and all of their business income was earned in Louisville Metro, Kentucky. The return is due 3 ½ months after the close of the year unless an extension request is submitted to this agency by the original due date of the return. Penalty and interest will be assessed for failure to file the return and pay the taxes owed by the due date. |
| Occupational License Tax Return (Form OL-3A): This return is used by individuals who had no employees for the year ended, who are not domestic servants or ministers, who are not engaged in the activity of selling alcoholic beverages, and all of the business income per their federal Schedule C was earned in Louisville Metro, Kentucky. The business net profit is assessed at 2.2% (.0220) for residents and 1.45% (.0145) for non-residents. The return is due 3 ½ months after the close of the year unless an extension request is submitted to this agency by the original due date of the return. Penalty and interest will be assessed for failure to file the return and pay the taxes owed by the due date. |
| Quarterly Net Profit Deposit Form (Form OL-3D): This form would be used by any business that is required to submit advanced estimated payments of their occupational license tax liability when it is expected that they will owe $5,000 or more in occupational taxes for any fiscal year. If the estimated payments are not made, interest at 1% per annum will be assessed against all unpaid money. The first deposit is due 3 ½ months from the beginning of the tax year, the 2nd deposit is due 2 months later, the 3rd deposit is due 3 months later, and the 4th deposit is due 3 months later. (EXAMPLE: For a December year-end, deposits are due April 15th, June 15th, September 15th, and December 15th.) |
| Extension Request and/or Estimated Payment (Form OL-3E): An extension to file an Occupational License Tax Return will be granted for a period up to six (6) months if a written request is made to the Louisville Metro Revenue Commission prior to the original due date for filing the return. To avoid penalty charges, the taxpayer must submit an estimated payment equal to at least 90% of the final tax liability by the due date of the return. Additionally, interest at 12% per annum is assessed on any unpaid amount as finally determined. |
| Occupational License Tax Withholding Returns |
| Employers Quarterly Return of Occupational License Fees Withheld (Form W-1): This return is used to report the employee license tax withheld by the employer from each employee's salary, commissions, wages, bonuses, incentive payments, vacation pay, sick pay, separation or severance pay, non-cash fringe benefits, expense accounts not used for business purposes, and deferred compensation (i.e., employee contributions to qualified pension plans). This return is due the last day of the month following the close of each quarter. |
| Monthly Withholding Deposit Form (Form W-1D): This return is to be used when occupational license taxes required to be withheld from employee wages exceed $3,000 during any one (1) or more of the four (4) preceding quarters. Monthly payments of such license taxes are required to be submitted on or before the 15th day following the end of the month for which such license taxes are withheld. |
| Annual Reconciliation Return (Form W-3): This return is due on the last day of the month following the close of the year (January 31st). The company must provide the following information for each employee: name, address, social security number, gross earnings, and the amount of occupational tax withheld. |
| Annual Federal Employee Occupational License Tax Return (Form I-2): All federal employees whose earnings within Louisville Metro, Kentucky, were from salaries, commission, or other compensation received from a federal agency, and on which occupational license taxes were not withheld or not fully withheld [deducted by the employer(s)], would file this return following the close of the calendar year in which the earnings were received (i.e., on or before April 15th). |
| KIRA Withholding Tax Return (Form W-1, KIRA): This form is used when a resolution is executed by the Louisville Metro Government approving the grant of a financial inducement to a business, pursuant to the Kentucky Industrial Revitalization Act (KIRA), as provided in KRS 154.26. A tax credit is provided to the business against local occupational license taxes through the job revitalization assessment fee. The business is then required to file Form W-1, KIRA, instead of Form W-1. |
| KJDA Withholding Tax Return (Form W-1, KJDA .50%): This form is used when a resolution is executed by the Louisville Metro Government approving the grant of a financial inducement to a business, pursuant to the Kentucky Jobs Development Act (KJDA), as provided in KRS 154.24. A .50% tax credit is provided to the business against local occupational license taxes through the service and technology creation assessment fee. The business is then required to file Form W-1, KJDA .50%, instead of Form W-1. |
| KJDA Withholding Tax Return (Form W-1, KJDA .75%): This form is used when a resolution is executed by the Louisville Metro Government approving the grant of a financial inducement to a business, pursuant to the Kentucky Jobs Development Act (KJDA), as provided in KRS 154.24. A .75% tax credit is provided to the business against local occupational license taxes through the service and technology creation assessment fee. The business is then required to file Form W-1, KJDA .75%, instead of Form W-1. |
| KJDA Withholding Tax Return (Form W-1, KJDA 1.00%): This form is used when a resolution is executed by the Louisville Metro Government approving the grant of a financial inducement to a business, pursuant to the Kentucky Jobs Development Act (KJDA), as provided in KRS 154.24. A .75% tax credit is provided to the business against local occupational license taxes through the service and technology creation assessment fee. The business is then required to file Form W-1, KJDA .75%, instead of Form W-1. |
| Insurance Premium Tax Returns |
| Quarterly Insurance Premium Tax Return (Form LGT-141): This form is to be used by all insurance companies doing business within Louisville Metro, Kentucky. A tax of $5 for each $100 of premiums received is required to be paid. This return must be filed within thirty (30) days after the end of the calendar quarter to which it applies. |
| Annual Reconciliation (Form LGT-140): This is a return which gives a breakdown of all collections in the preceding calendar year for the following categories of insurance: [a] Casualty; [b] Automobile; [c] Inland Marine; [d] Fire and Allied Perils; [e] Health; and [f] First Year Life in Louisville Metro, Kentucky. This return is due by March 31st of the year following the calendar year in which the premiums were paid. |
| Insurance Tax Credits (Form LGT-142): KRS 91A.080(12) requires insurance companies to credit city license fees and/or taxes against the urban county government license fees or taxes imposed for the same license fees and/or taxes imposed by that urban county government. |
| Transient Room Tax Return |
| Monthly Transient Room Tax Return (Form TR1M): This return is used to report the transient room tax of 7.5% (.075) of the rental fee for every occupancy of a suite or room. This tax is imposed on the proprietor of the motel, hotel, etc. (not the guest-occupant) for all persons or companies who rent a suite or room for a period of less than thirty (30) consecutive days. The return is due the last day of the month that follows the month of the tenancy. |
| Electronic Funds Transfer |
| Electronic Funds Transfer Guide and Authorization Form: The Louisville Metro Revenue Commission accepts tax payments through Electronic Funds Transfer (EFT). These payments are processed through the Automated Clearing House (ACH) network. EFT greatly reduces the cost and time to generate and handle paper checks and allows for quicker and more accurate posting of tax payments. We offer the use of ACH credits through the ACH network, a nationwide system designed to electronically transfer funds between financial institutions using industry accepted standards. These standards were designed to ensure network security and increase the efficiency of EFT transactions. |
| ACH Credit Authorization Form: Electronic Funds Transfer (EFT) involves the transfer of funds from your bank account to our bank account. The Louisville Metro Revenue Commission began accepting ACH Credit transactions for deposits and tax payments for authorized accounts only beginning September 1, 2004. |
| Non-Employee Compensation Forms |
| Statement of Non-Employee Compensation (Form 1099-SF): This form is used to provide information to the Louisville Metro Revenue Commission regarding any individual who earned money during the calendar year as a contract laborer, and not an employee. The needed information should include each recipient's name, address, social security number or federal employee identification number, the total amount of income earned, the total amount of income earned within Louisville Metro, Kentucky, and any amount of occupational license taxes withheld. This return must be submitted by February 28th of the following year in which the payment was made. |
| Instructions for Submitting 1099-SF Data Electronically: The Louisville Metro Revenue Commission's Specifications for filing Form 1099-SF data electronically |
| Transmittal of 1099-SF Forms Reported Electronically (Form 1099-SF Transmittal): This form is used if you intend to file your Form 1099-SF data through an electronic media (i.e., Compact Disk or DVD). All requested information must be entered on this form. |
| Refund Request of Employee Withholdings |
| Application for Employee Refund of Occupational Taxes Withheld: Any employee who has had more occupational tax withheld than actually due, or worked part of the year outside of Louisville Metro, Kentucky, (Jefferson County), must complete this application to receive a refund. The refund request must be submitted by January 31st of the year following the date that the employee would, by law, receive the W-2 Form from the employer. EXAMPLE: The employer must issue a W-2 Form for the year 2007 by January 31, 2008. Therefore, the refund request must be postmarked by January 31, 2009. |
| Annual Employee Wage Reporting |
| Instructions for Submitting Federal Form W-2 Data Electronically: The Louisville Metro Revenue Commission's Specifications for filing Employee W-2 Forms electronically |
| Regulations |
Regulations:
The rules and procedures of municipal taxation used in the collection and administration of:
Occupational License Taxes on Net Profits and Employee Wages imposed by and/or on behalf of the following:
- Louisville Metro, Kentucky
- Jefferson County and City of Anchorage School Boards
- Transit Authority of River City Mass Transit Trust Fund
Louisville Metro, Kentucky, and Jefferson County, Kentucky, Insurance Premium Tax
Jefferson County Transient Room Tax
Louisville/Jefferson County Metro Truck, Taxi, Coin Operated Amusement Taxes, and Regulatory Permit Fees
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