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 will take effect on December 22, 2021. The amended code will apply to filings for tax year 2021.
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.
Update for banking and financial institutions
As of March 1, 2022, Metro adopted minor changes to sections on financial institutions and banking income. See below.
With payroll tax withholding questions, contact [email protected].
With general supportive housing services tax questions, contact [email protected].