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Utility Gross Receipts License (School) Tax

Utility Gross Receipts License (School) Tax

House Bill 272 adds direct satellite broadcast and wireless cable service to the tax base for school districts that impose the utility gross receipts license tax on cable services on or after July 1, 2005.

HB 497, also passed during the 2005 Session of the General Assembly, requires electronic filing and electronic payment of the utility gross receipts license tax. A provider seeking relief from the requirement to file and pay electronically must submit a written request for the hardship exemption provided by HB 497 to the Financial Tax Section, 200 Fair Oaks Lane, Frankfort, KY 40620.

Note: House Bill 163, passed during the 2004 Session of the General Assembly, transfers the administration, distribution and compliance responsibilities of the utility gross receipts license tax to the Department of Revenue.  The utility service provider or Energy Direct Pay (EDP) holder will submit payments to the Department of Revenue and file returns with a breakdown of the tax collected by school district for tax periods beginning July 1, 2005.  The first return is due on August 20.  The Department of Revenue will capture the district information and the corresponding tax collections and distribute the amount to the appropriate school district in one monthly payment.  (See the Web page “Utility Gross Receipts License Tax (School Tax") for related information and links for this tax.)

 

Last Updated 8/15/2005
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