Louisville/Jefferson County
Louisville/Jefferson County Metro Revenue Commission
In short
Louisville/Jefferson County Metro Revenue Commission issues 3 permits we publish for Louisville/Jefferson County, last verified 2026-09-09. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Auto Repair Shop City Licensing — Louisville Metro Code Chapter 115only if it applies to you | Louisville/Jefferson County Metro Revenue Commission | No fee | not applicable | 2026-09-09 |
| Occupational License Tax Registration | Louisville/Jefferson County Metro Revenue Commission | 1.25% (Metro Government) + 0.20% (Transit Authority of River City) + 0.75% (Jefferson County/Anchorage school boards) = 2.20% total, applied to both (a) wages and compensation paid to employees for work performed in Louisville Metro and (b) the net profit of a business entity or resident individual conducting business there. A non-resident individual (a non-resident sole proprietor or employee) pays only the Metro and TARC components — 1.45% — because non-resident individuals are exempt from the school board component by statute. There is no minimum tax, and applying for the account number itself carries no separate fee. | annual — the net profit return (Form OL-3) is due the 15th day of the 4th month after the fiscal year ends (April 15 for calendar-year filers); employers withhold and remit the wage portion quarterly | 2026-09-09 |
| Salon/Barbershop City Licensing — Louisville Metro Code Chapter 115only if it applies to you | Louisville/Jefferson County Metro Revenue Commission | No fee | not applicable | 2026-09-09 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Auto Repair Shop City Licensing — Louisville Metro Code Chapter 115
No amount is recorded for a separate city license. Chapter 115 of the Louisville Metro Code of Ordinances (Regulations Governing Specific Businesses) lists in its own table of contents exactly thirteen specifically-regulated business categories, and an auto repair garage is not among them; the nearest category is private tow operators. On that chapter, the Metro fees that reach a repair garage are the general occupational license tax and whatever building, sign and zoning permits the premises requires (zoning compliance for a repair garage is typically confirmed through the Zoning Confirmation record above).
Occupational License Tax Registration
This is Kentucky's local occupational tax, not a flat business license fee — it is levied on nearly every business, trade, profession, or activity for profit conducted in Louisville Metro (all of Jefferson County), regardless of the entity's legal residence. A $25 minimum PENALTY applies only for failing to file a return by the due date, regardless of whether tax is owed — that is not a registration fee and is not what is recorded above.
Salon/Barbershop City Licensing — Louisville Metro Code Chapter 115
No amount is recorded for a separate city license. Chapter 115 of the Louisville Metro Code of Ordinances (Regulations Governing Specific Businesses) lists in its own table of contents exactly thirteen specifically-regulated business categories, and neither a salon, barbershop, nor cosmetology business is among them. On that chapter, the Metro fees that reach a salon are the general occupational license tax and whatever building, sign and zoning permits the premises requires — on top of, not instead of, the Kentucky Board of Cosmetology's own state license.
Contact
- Jurisdiction
- Louisville/Jefferson County
- Phone
- (502) 574-4860
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Form OL-3 (Occupational License Return) Instructions, Tax Year 2024Louisville/Jefferson County Metro Revenue Commission · primary source · retrieved 2026-09-09
- Louisville Metro Code of Ordinances, Chapter 115: Regulations Governing Specific Businesses (table of contents)Louisville/Jefferson County Metro Government, codified by American Legal Publishing · primary source · retrieved 2026-09-09
- Occupational License Tax Regulations of the Louisville/Jefferson County Metro Revenue Commission, adopted December 16, 2025, effective January 1, 2026Louisville/Jefferson County Metro Revenue Commission · primary source · retrieved 2026-09-09
Other offices serving Louisville/Jefferson County
The full permit list for this jurisdiction
Industry permit lists that include this agency
- Restaurants in Louisville/Jefferson County
- Coffee shops in Louisville/Jefferson County
- Retail stores in Louisville/Jefferson County
- Salons and barbers in Louisville/Jefferson County
- Food trucks in Louisville/Jefferson County
- Fitness studios in Louisville/Jefferson County
- Childcare centres in Louisville/Jefferson County
- Contractors and trades in Louisville/Jefferson County
- Auto repair shops in Louisville/Jefferson County
- Veterinary clinics in Louisville/Jefferson County
Kentucky jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.