Is it necessary to file Form OL-3 if activity ceased prior to the date printed on the tax return?
Yes. The Revenue Commission must be advised in writing that there was no activity conducted within Louisville Metro, Kentucky, or Jefferson County. Check the box on Form OL-3 that indicates “No Activity”. If you plan to conduct no activity within this jurisdiction in the future, also check the “Final Return” box and indicate the date activity ceased in this jurisdiction. The Revenue Commission will then close your occupational tax account.