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The utility gross receipts license (UGRL) tax for schools is assessed on gross receipts derived from the furnishing of utility services and/or cable services within a school district. The service provider collects the tax based on the rate established by the local authority. The rate cannot exceed 3 percent.

The service provider or Energy Direct Pay holder submits payment to the Department of Revenue (DOR) with a breakdown of the tax collected by school district. The DOR captures the district information and the corresponding tax collections and distributes the amount to the appropriate school district in one monthly payment.

​​​​​​​​​​​​​​​​​​​​​Registration & Online Filing​

All service ​providers and Energy Direct Pay (EDP) holders will register with the DOR through the online registration system at the Kentucky One Stop Business Portal.

An online filing system is available for the Utility Gross Receipts License Tax Return, which will allow for the timely filing and subsequent allocation of tax payments to the school districts. Returns are due on the 20th of the following month.

Web filing is a me​thod for larger companies to submit their return data directly to the DOR in a specified file format rather than completing the online tax return.

Click here to obtain the information guide and file layout requirements for submitting return data using this method. A pretest is required.

SAMPLE - Revenue Form 73A901 Utility Gross Receipts License Tax Return

This sample version of the Utility Gross Receipts License Tax Return is displayed for informational purposes only in order for providers to determine the required data elements for online filing.

Electronic filing and electronic payment of the UGRL tax is required. A provider seeking relief from this electronic filing and payment requirement must submit a written request for a hardship exemption.

Electronic payments (e-check) and Electronic Funds Transfer (EFT) are available to providers for making UGRL tax payments.  Click here for using Tax Payment Solution (TPS) to register for EFT payment and pay EFT Debits online.

Laws and Regulations

The UGRL tax is administered under Kentucky Revised Statutes Chapter 131 and Chapter 160​. 

KRS 131.155 Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer.
KRS 131.250 Returns, reports, and statements to be filed electronically -- Waiver.
KRS 160.613 Utility gross receipts license tax -- Exemptions -- Alternative energy direct pay option.
KRS 160.6131 Definitions for KRS 160.613 to 160.617.
KRS 160.614 Tax on gross receipts from furnishing of cable television services and multichannel video programming services.
KRS 160.615 Taxes payable, when -- Extension.
KRS 160.6151 Administration of taxes authorized by KRS 160.613 and 160.614.
KRS 160.6152 Superintendents to provide information to department and to utilities -- Allocation of tax payments -- Agreement by participating districts within county to allocate based on average daily attendance -- Resolution of conflicts.
KRS 160.6153 Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents -- Adjustment -- Exceptions -- Reallocation agreement.
KRS 160.6154 Collection and distribution of taxes imposed under KRS 160.613 and 160.614.
KRS 160.6155 Taxes to be distributed in compliance with KRS 160.613 to 160.617.
KRS 160.6156 Refund of utility gross receipts tax -- Effect of utility's rate increase -- Appeal to Circuit Court.
KRS 160.6157 Penalty provisions applicable to taxes levied by school districts -- Penalty imposed for erroneous billing.
KRS 160.6158 Waiver of penalties.
KRS 160.617 Utility rate increase.​


 

Boundary & Tax Rate Information

General highway maps displayed on our Web site which show the county boundaries are displayed through a link to the University of Kentucky. Maps depicting independent school district boundaries have been provided by the Department of Education. The DOR makes available address information from tax rolls provided by the Property Valuation Administrator (PVA) in each county. The tax roll information will identify the school district for a specific address. This information will be maintained on a web server for access by the service providers, EDP holders and school districts and updated annually. If changes to the boundaries are made, the superintendent must submit new boundary information to the Department of Education. Taxpayers should allocate payments in accordance with guidelines previously provided by districts or as sourced through the address search function on the DOR’s Utility Gross Receipts License Tax System.

Utility Gross Receipts License Tax

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.