ORDINANCE NO. , SERIES 2026
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AN ORDINANCE AMENDING THE LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT CODE OF ORDINANCE (“LMCO”) SECTION
110 TO FACILITATE THE LOUISVILLE METRO REVENUE COMMISSION’S (‘LMRC”) TRANSITION TO THE ELECTRONIC FILING OF FORMS AND REFUND REQUESTS AND TO CLARIFY PROVISIONS.
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SPONSORED BY: COUNCIL MEMBERS KRAMER AND WINKLER
WHEREAS, employees who have Metro Occupational License Taxes withheld and remitted to LMRC from compensation attributable to work performed outside the Metro area may request a refund, pursuant to LMCO §110.05, of those withheld occupational license taxes assessed on work performed outside of Metro by providing a schedule and computation sufficient to verify the refund claim; and
WHERAS, KRS 67.788, which authorizes LMRC to refund the taxes assessed on compensation attributable to an employee’s activities performed outside of Metro, states that the tax district “may” confirm the employee’s percentage of time spent outside of the taxing district; and
WHEREAS, LMCO §110.05(I) does not use the permissive “may” and states that LMRC “shall” confirm the accuracy of an employee’s refund request with his or her employer; and
WHERAS, LMCO §110.05(l) and KRS 67.788(3) are inconsistent and uniformity between the ordinance and statute would assist LMRC in providing prompt assistance to taxpayers as LMRC transitions to electronic filing of refund requests; and
WHEREAS, LMCO §110.18(A)(1) exempts an employer, employee, third party payroll reporting agent, business entity, natural person or other taxpayer who files 25 or
fewer returns, from electronic filing but LMCO §110.18(A)(2) is inconsistent and exempts tax return preparers who file no more than ten returns from electronic filing; and
WHEREAS, uniformity between all filing entities would assist LMRC as it continues its ongoing transition to electronic filing; and
WHEREAS, LMCO §110.17(A) references the definition of “independent contractor” in LMCO §110.01, and LMCO §110...
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