Miscellaneous Gross Receipts Tax
Sign up to receive e-mail updates when this page changesA tax is imposed on each utility company located in an incorporated city or town having a population of more than 1000 according to the last federal census; utility company includes retail electric providers making sales to customers located in an incorporated city or town having a population greater than 1,000, according to the last federal census.
Rate Details and Other Information
Rates
Percentage of gross receipts from business done in incorporated cities and towns, according to population:
1,001 to 2,499 = .581% (.00581)
2,500 to 9,999 = 1.07% (.0107)
10,000 or more = 1.997% (.01997)
Due Date
Quarterly: last day of the month following the end of the calendar quarter.
Electronic Reporting
Not at this time.