A utility company, including a retail electric provider (REP), must pay this tax if it makes a sale to an ultimate consumer in an incorporated city or town having a population of more than 1,000, according to the last federal census.
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).
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.
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.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.