Occupational Tax
Definition
Tax on wages earned by people working in Louisville (2.2% for Louisville residents: 1.25% for Metro government, 0.2% for TARC and 0.75% for public schools; people who work in Louisville but live elsewhere pay 1.45%, with no school share) (Louisville Metro Revenue Commission, Form OL-3D instructions, 2025). If you work in Louisville, this comes out of every paycheck whether you live here or not. It’s one of the largest revenue sources.