Get Form OL-3 (Occupational License Return)

Additional Responsibilities of Businesses with Employees: Withhold 1.49% tax from gross wages, salaries, and commissions, before any deductions, paid to employees on income earned within the City of Henderson.

Form OL-3 is a tax form used by any entity with a business nexus in Louisville/Jefferson County to file and pay the Occupational Tax Rate of 2.2% (resident rate) or 1.45% (non-resident rate).

For tax periods prior to January 1, 2023, the tax is 1.49% of the gross compensation paid. Beginning January 1, 2023, the tax is 1.65% of the gross compensation paid.

The . 45 percent Jefferson County occupational license tax was declared unconstitutional by the Alabama Circuit Court in December 2010. However, the Circuit Court ordered that employers continue to withhold the . 45 percent tax while the Alabama Department of Revenue appealed the decision.

Additional Responsibilities of Businesses with Employees: Withhold 1.49% tax from gross wages, salaries, and commissions, before any deductions, paid to employees on income earned within the City of Henderson.

Form OL-3 is a tax form used by any entity with a business nexus in Louisville/Jefferson County to file and pay the Occupational Tax Rate of 2.2% (resident rate) or 1.45% (non-resident rate).

For tax periods prior to January 1, 2023, the tax is 1.49% of the gross compensation paid. Beginning January 1, 2023, the tax is 1.65% of the gross compensation paid.

The . 45 percent Jefferson County occupational license tax was declared unconstitutional by the Alabama Circuit Court in December 2010. However, the Circuit Court ordered that employers continue to withhold the . 45 percent tax while the Alabama Department of Revenue appealed the decision.

Additional Responsibilities of Businesses with Employees: Withhold 1.49% tax from gross wages, salaries, and commissions, before any deductions, paid to employees on income earned within the City of Henderson.

Form OL-3 is a tax form used by any entity with a business nexus in Louisville/Jefferson County to file and pay the Occupational Tax Rate of 2.2% (resident rate) or 1.45% (non-resident rate).

For tax periods prior to January 1, 2023, the tax is 1.49% of the gross compensation paid. Beginning January 1, 2023, the tax is 1.65% of the gross compensation paid.

The . 45 percent Jefferson County occupational license tax was declared unconstitutional by the Alabama Circuit Court in December 2010. However, the Circuit Court ordered that employers continue to withhold the . 45 percent tax while the Alabama Department of Revenue appealed the decision.