taxes

Miscellaneous Gross Receipts Tax

Who is responsible for this tax?

A utility company, including a retail electric provider (REP), must pay this tax if it is doing business within an incorporated city or town having a population greater than 1,000 according to the last federal census.

Rates

The tax rate is applied to the gross receipts from business done in incorporated cities and towns, according to population:

For business done in cities with a population … The rate is …
more than 1,000 but less than 2,500 0.581 percent (.00581)
2,500 or more but less than 10,000 1.07 percent (.0107)
10,000 or more 1.997 percent (.01997)

When a utility company begins business on or after the beginning of a quarter, then in lieu of the gross receipts tax, the tax due for that quarter is $50.00. This tax payment is to be made in advance of business operations. Use Form 20-100, Gross Receipts Tax Report (PDF).

Due Date

Tax reports and payments are due January 31, April 30, July 31 and October 31 based on gross receipts from business done during the preceding quarter.

If the due date falls on a Saturday, Sunday or legal holiday, the next business date is the due date.

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $100,000

A paper report is the only available reporting method.

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

A paper report is the only available reporting method.

TEXNET is the only acceptable payment method.

Additional Resources