(A) The following are required to electronically file all returns, forms, or reports with the Revenue Commission:
(1) Any employer, employee, business entity, third party payroll reporting agent, natural person or other taxpayer who files more than 25 returns, forms, or reports annually; and,
(2) Beginning January 1, 2024, any tax return preparer that files, or reasonably expects to file, ten or more returns, forms, or reports annually.
(B) The Commission shall have exclusive authority to prescribe or require the returns, forms, or reports filed and the manner in which each is filed.
(Lou. Metro Ord. No. 120-2019, approved 8-26-2019; Lou. Metro Am. Ord. No. 153-2022, approved 10-31-2022)