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Gross Utility Gross Receipts License Tax. 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.1. Filing LoginKY E-Tax KY E-Tax; UGRLT; Logon Utility Gross Receipts License Tax Number: …2. Department of RevenueThe utility gross receipts license tax shall not exceed 3 percent of the gross …
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Gross the extension of the utility gross receipts license tax to direct broadcast satellite and wireless cable services as an option if the school district also imposes the tax on cable services. The effective date of this legislation was July 1, 2005. The utility gross receipts license tax shall not exceed 3 percent of the gross
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License To access the Utility Gross Receipts License Tax System, use the utility system link above or go to the DOR Web page, select “Business” from the menu at the top and from the drop-down menu select Utility Gross Receipts License Tax. Under Online UGRL System on the right-hand side, click on FILING LOGIN.
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(DOR) This booklet contains general information and specifications for reporting Utility Gross Receipts License Tax (UGRLT) to the Kentucky Department of Revenue (DOR) via electronic format. HB 163, enacted during the 2004 Session of the General Assembly, created new sections of …
Overpayment KRS 160.613(2) or (3) that has paid the utility gross receipts tax imposed by a school district pursuant to KRS 160.613 and 160.614 to the department may request a refund or credit for any overpayment of tax or any payment where no tax was due within two (2) years after the tax due date, including any extensions granted.
Gross KRS 160.613(1) states that gross receipts for utility gross receipts license tax purposes shall not include amounts received to the extent that the cost of energy or energy-producing fuels used in the course of manufacturing, processing, mining or refiningexceeds 3 percent of the cost of
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Knowledge Utility Gross Receipts License Tax Return Make check payable to Kentucky State Treasurer. Mail to Department of Revenue, Frankfort, KY 40619. I declare under the penalties of perjury, that this return has been examined by me and to the best of my knowledge and belief it …
Business Utility Gross Receipts License Tax Tangible Personal Property Tax Depending on the goods and services your business provides, there may be additional taxes that apply to your business; for more information visit the business section of the Department of Revenue website .
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Gross 160.613 Utility gross receipts license tax -- Exemptions -- User liable if supplier is exempt -- Direct pay authorization -- Tollers. (Effective July 1, 2021) (1) There is hereby authorized a utility gross receipts license tax for schools not to exceed three percent (3%) of the gross receipts derived from the furnishing,
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(502) 564-4810Registered If you are not currently registered for any of these taxes, contact the Department of Revenue at (502) 564-4810 or e-mail the DOR. If you are currently registered for Sales and Use Tax and also file your Sales Tax Return through KY E-Tax, you are automatically registered to file electronically for the Utility Gross Receipts License Tax.
Gross IV. Utility Gross Receipts License Tax System Registration . Additional information relative to the Utility Gross Receipts License Tax and your business account will be requested the first time you log in to complete the registration process.
Kentucky Kentucky statutes allow the imposition of a utility gross receipts license tax for schools: • Imposed by over 100 counties to fund local schools. • The tax is levied on telephone service, water/sewer, gas and electric and cable services. • The rate is 3 percent. INDIVIDUAL INCOME TAX Kentucky has a graduated income tax rate.
Stat Read Section 160.613 - Utility gross receipts license tax - Exemptions - User liable if supplier is exempt - Direct pay authorization - Tollers, Ky. Rev. Stat. § 160.613, see flags on bad law, and search Casetext’s comprehensive legal database
Gross The AMC is the lesser of $0.095 per $100 of a corporation’s Kentucky gross receipts, or $0.75 per $100 of a corporation’s Kentucky gross profits. For tax years beginning on or after Jan. 1, 2006, if gross receipts or gross profits from all sources are $3 million or less, no AMC is due.