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1. Where can I obtain a copy of Jeffersontown’s tax return forms?

Click the ‘FORMS’ button at the bottom of this page and scroll to bottom for the ‘Revenue/Tax Dept’ list of forms.  We recommend using Adobe Acrobat to view and complete all of our tax forms.

2. What are the details of Jeffersontown’s Occupational Withholding Tax?

Jeffersontown’s Occupational Tax is a 1% wage withholding tax on an employee’s gross wage. The tax must be withheld and remitted by the employer to the Jeffersontown Revenue Department on a quarterly basis each April 30th, July 31st, October 31st and January 31st. Tax forms are mailed to businesses 30 days before their due date.

Click here to review Jeffersontown’s Business License and Tax Ordinance No. 1233, Series 2008

3. Does Jeffersontown have a different tax rate for employees that live in and outside of Jeffersontown or Louisville Metro (a/k/a Jefferson County)?

No. Jeffersontown’s occupational tax rate is 1% of gross wage for work performed in Jeffersontown no matter where the employee resides.

4. If I pay occupational tax to Louisville Metro am I required to pay Jeffersontown’s occupational tax?

Yes. An employee earning a wage within the City of Jeffersontown is subject to the Jeffersontown occupational tax and the Louisville Metro occupational tax.
Employees that work part of the year outside of Jeffersontown can apply for a tax refund for wages earned outside the city. (see Answer to Question No. 6).

5. How do I determine if my employees are working within the City of Jeffersontown and are subject to the business license fee and occupational tax?

Jeffersontown’s city boundary falls within a portion of Louisville Metro (aka, Jefferson County). To determine if your work location is inside Jeffersontown use the LOJIC Online Map service link below, or contact the Revenue Department.

Once you have accessed LOJIC Online Map webpage proceed as follows:

1.   Search your street address.  If location is found a ‘Push Pin’ icon with a Parcel Report will appear. 

2.   Click ‘g’ button at bottom of Parcel Report to obtain a General Information Report. 

3.   The ‘General Geographic Information’ detail will appear on right-hand side listing the ‘City’

4.   If your location is within Jeffersontown’s city boundary it will read ‘City: Jeffersontown”.

LOJIC Online Map

6. Can I get a refund of occupational tax I paid on wages for work that was NOT performed in Jeffersontown?

Yes. Employees can file a claim for tax refund on the portion of occupational tax paid for wages earned outside of Jeffersontown at the end of the tax year. To submit a refund claim please complete and sign before a notary the Form B – Occupational Tax Refund Application.   Click the ‘FORMS’ button at the bottom of this page and scroll to bottom for the ‘Revenue/Tax Dept’ to obtain the Form B – Occupational Tax Refund Application. 

7. When are occupational tax returns and payments due?

Tax returns and payments are due each January 31st, April 30th, July 31st and October 31st following each tax quarter. If a due date falls on a Saturday, Sunday, or legal holiday, then the due date advances to the next day that is not a Saturday, Sunday, or legal holiday. United States Post Office post-mark will be accepted as date paid.

8. What if I missed the tax return filing deadline? Will late payments be charged penalty and interest?

Yes. Any occupational tax liability paid after its due date will be assessed a penalty of 5% per month (not to exceed 25% of tax) and will accrue interest of 1% per month on any unpaid balance.

9. Are any persons exempt from the occupational tax?

No.