Metro tax codes
The Metro Council, with guidance from an implementation advisory table of taxation experts, adopted new income tax codes in December 2020. Amendments to Metro code chapters 7.05, 7.06 and 7.07 to add certain clarifications and make housekeeping changes took effect on Dec. 22, 2021. The amended code applies to filings for tax year 2021 and beyond.
Metro administrative rules
Metro finance staff drafted administrative rules for implementing these taxes, and carried out a public comment period on draft administrative rules in May 2021 after which revisions were made to the rules. Below are the final administrative rules for each tax, and report on the public comment period.