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File #: O-268-19    Version: 1 Name:
Type: Ordinance Status: Passed
File created: 8/2/2019 In control: Budget Committee
On agenda: 8/22/2019 Final action: 8/22/2019
Title: AN ORDINANCE CREATING A NEW SECTION IN THE LOUISVILLE METRO CODE OF ORDINANCES CHAPTER 110 REQUIRING ELECTRONIC FILING OF TAX RETURNS AND REPORTS.
Sponsors: David James (D-6), Bill Hollander (D-9)
Attachments: 1. O-268-19 V.1 080819 New Section LMCO Chp 110 Requiring Electronic Filing Tax Rtns Reports.pdf, 2. ORD 120 2019.pdf
ORDINANCE NO. __________, SERIES 2019
TITLE
AN ORDINANCE CREATING A NEW SECTION IN THE LOUISVILLE METRO CODE OF ORDINANCES CHAPTER 110 REQUIRING ELECTRONIC FILING OF TAX RETURNS AND REPORTS.
BODY
SPONSORED BY: COUNCIL PRESIDENT JAMES AND COUNCILMEMBER HOLLANDER

WHEREAS, Louisville Metro Government seeks to enhance the Revenue Commission's efforts to administer and collect the occupational license tax by requiring the electronic filing of tax returns and reports by taxpayers who file more than twenty-five (25) returns or reports annually as will be required in the new subsection of Louisville Metro Code of Ordinances ("LMCO") Chapter 110.
NOW THEREFORE BE IT ORDAINED BY THE LEGISLATIVE COUNCIL OF THE LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT AS FOLLOWS:

SECTION I: A new subsection of LMCO Chapter 110 is hereby created with the title ELECTRONIC FILING:
A. Any employer, employee, business entity, third party payroll reporting agent, natural person or other taxpayer who files more than twenty-five (25) returns or reports annually shall electronically file the following returns or reports with the Commission on or before the due dates specified in LMCO ? 110.05(B) and (E) and LMCO ? 110.07(K) and (L): (1) tax withholding statements required by LMCO ? 110.05, including but not limited to Forms W-1, W-2 and W-3; and (2) information returns or statements that reflect payment information, including but not limited to Commission Form 1099-SF and the IRS Forms 1099 series.
B. The Commission may require other returns or reports as defined in LMCO ? 110.01 to be electronically filed.
C. All persons or taxpayers who are required by or pursuant to this section to file returns or reports electronically shall do so in such manner as the Commission may prescribe or require.
D. Any person or taxpayer required to file a return or report electronically may apply for a waiver from this requirement by submitting a written request on...

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