Louisville Metro Revenue Commission collects an occupational license tax of 2.2% on net business profits and employee wages earned within the Metro, administered jointly with Jefferson County school district remittances.
Under Louisville Metro Code Chapter 110, all businesses operating in Louisville Metro must register with the Revenue Commission and remit an occupational license tax. The combined Metro and school-district rate is approximately 2.2% on net profits for businesses and on gross wages withheld for employees. Self-employed individuals file Form OL-3 annually. Quarterly withholding is required for employers. The tax funds general government services, Jefferson County Public Schools, and TARC transit. Multi-jurisdiction earners may apportion. Louisville's rate sits among the higher local occupational taxes in Kentucky.
Failure to register, withhold, or remit triggers 5% per month late penalties (capped at 25%), 12% annual interest, and possible misdemeanor referral. Personal liability attaches to corporate officers for unremitted withholding.
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