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Utility Gross Receipts License Tax (School Tax)

The utility gross receipts license 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. 

Effective July 1, 2005, the administration, distribution and compliance responsibilities of the utility gross receipts license tax transferred to the Department of Revenue.  The service provider or  Energy Direct Pay (EDP) holder submits payment to the Department of Revenue with a breakdown of the tax collected by school district.  The Department of Revenue captures the district information and the corresponding tax collections and distributes the amount to the appropriate school district in one monthly payment.

2005 Legislative Update (8K)

The utility gross receipts license tax is administered under Chapters 131 and 160 of the Kentucky Revised Statutes. Links to the applicable sections are listed on the right- hand side of this page.

Registration & Online Filing

All service providers and Energy Direct Pay (EDP) holders will register with the Department of Revenue through an online registration system.

Registration Information (36K)

KY E-Tax Registration

An online filing system is available for filing the Utility Gross Receipts License Tax Return, that will allow for the timely filing and subsequent allocation of tax payments to the school districts.  The first return filed with Department of Revenue was due August 20, 2005 for collections from the month of July.

Web filing is a  method for larger companies to submit their return data directly to 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. 

Revenue Form 73A901 (08/05) SAMPLE Utility Gross Receipts License Tax Return (PDF) (47K)

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.

HB 497, 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 this electronic filing and payment requirement must submit a written request for the hardship exemption provided by HB 497.

Electronic payments (e-check) and Electronic Funds Transfer (EFT) are available to providers for making utility gross receipts license tax payments.  Form 10A070, Authorization Agreement for Electronic Funds Transfer, must be submitted (and approved) prior to using the EFT method (Form 10A070 Instructions).  E-check is available through the E-Tax system or the UGRLT system.

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.

School District Maps

School District Tax Rates

Important Links
Contact DOR Staff

Please contact us if you have any questions concerning the Utility Gross Receipts License Tax.

Questions can be directed to the Kentucky Department of Revenue, Financial Tax Section, Station 61, PO Box 181, Frankfort, KY 40602-0181 (502) 564-4810.

 

 

Utility Gross Receipts License Tax

Small red Schoolhouse.

UGRLT Energy Exemption Annual Return, Form 73A902

 NEW Web Filing Guide  (238K) 3-15-13

To ensure that the Department of Revenue can continue to provide you with information regarding Utility Gross Receipts License Tax (UGRLT), please update the demographics(contact) and user maintenance areas of the UGRLT system with your most current e-mail address.  Your assistance in keeping information in the system up-to-date is very important and we appreciate your cooperation in this matter.

 

Kentucky Revised Statutes that pertain to Utility Gross Receipts License Tax

KRS 131.155 
KRS 131.250
KRS 160.613
KRS 160.6131
KRS 160.614
KRS 160.615
KRS 160.6151
KRS 160.6152
KRS 160.6153
KRS 160.6154
KRS 160.6155
KRS 160.6156
KRS 160.6157
KRS 160.6158
KRS 160.617

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Last Updated 4/17/2014
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