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The Telecommunications Tax is comprised of the following:

  • 3 percent excise tax on multi-channel video and audio programming services,
  • 2.4 percent gross revenues tax on multi-channel video and audio programming services, and
  • 1.3 percent gross revenues tax on telephone communications services.

The taxes imposed are collected on one return to simplify and streamline the reporting process for affected providers.

This tax also provides local governments a fixed amount to replace the local franchise fees and the franchise portion of the operating property for Public Service Commission property taxes that they are losing.

The Telecommunication Tax is administered under Chapter 136 of the Kentucky Revised Statutes, sections 600 through 660.

Online Filing

All service providers register with the Department of Revenue through an online registration system.

Registration Steps

Our online filing system allows for the timely filing and subsequent allocation of tax payments to the state, cities, counties, school districts, special districts, and sheriffs. Returns are due the 20th of each month. Larger companies may also file via Web filing (see link on the right for additional information).

Telecommunications E-Tax Registration​​

Pay Telecommunications Tax

Tax Payment Solution (TPS): Register for EFT payments and pay EFT Debits online.

Telecommunications Tax ​Electronic Filing:

All tax payment and e-file options

Local Distribution Fund Oversight Committee Policy

Within 60 days of receipt of a completed Telecommunications Tax Complaint Form, the Committee shall set a hearing date. Pursuant to KRS 13B.050, all parties to the complaint shall receive notice of the hearing date, in the form prescribed by the statute, no less than 20 days prior to the hearing date. The hearing shall be conducted by a Hearing Officer with a court reporter present. Within 60 days of the court reporter's transcript being received by the Hearing Officer, not counting the date received, the Hearing Officer shall present, and the Committee shall approve or amend the Hearing Officer's Recommended Order and forward to the Commissioner for Final Ruling. The Commissioner shall have 60 days from the date of receipt of the Recommended Order to Issue a Final Ruling. The Final Ruling may be appealed to the Kentucky Claims Commission pursuant to KRS 131.340.

Local Distribution Fund Oversight Committee

Commissioner Sandra Dunahoo, Chairperson
Governor's Office for Local Development
1024 Capital Center Drive Suite 340
Frankfort KY 40601

Jay Fossett
City Manager
City of Covington
38 Madison Ave
Covington KY 41011
Representing Kentucky League of Cities

Joe Ewalt
Kentucky League of Cities
100 East Vine Street, Ste800
Lexington KY 40507
Representing Kentucky League of Cities

Clyde Timothy England
238 Boles Road
Fountain Run KY 42133
Representing Kentucky School Board Association

Phil Eason
2901 Carr Street
Ashland KY 41102
Representing Kentucky Superintendents Association

Gary Moore
Boone County Judge Executive
PO Box 960 Burlington, KY 41005
Representing Kentucky Association of Counties

Telecommunications Tax

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