If you are an employer in Louisville Metro, Kentucky, it is important to be aware of the local payroll tax requirements for businesses operating in the city. These requirements may include registering your business with the city and withholding a certain percentage of your employees' wages for local taxes.
How to Register for Payroll Tax in Louisville Metro
Louisville Metro, Kentucky Local Occupational License Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation
Any individual (resident or non-resident) or business entity engaged in any business, trade occupation, profession, or other activity for profit in Louisville Metro must pay the Occupational License Tax to the Louisville Metro Revenue Commission (LMRC). All employers must apply for an occupational license tax reporting number (account number) before commencing business.
- File the Registration Application Online
File the Louisville Metro Revenue Commission Registration Application for Tax Account Number using the eMINTS portal.
- Create an eMINTS Account
Continue to create an eMINTS account using your Account ID received after submission of the Application for Tax Account Number.
Documents and Resources
- Frequently Asked Questions - Louisville Metro Revenue Commission
- Forms and Publications - Louisville Metro Revenue Commission
- Occupational License Tax Regulations - Louisville Metro Revenue Commission




