If changes to the boundaries are made, the superintendent must submit new boundary information to the Department of Education. This information will be maintained on a web server for access by the service providers, EDP holders and school districts and updated annually. The tax roll information will identify the school district for a specific address. The DOR makes available address information from tax rolls provided by the Property Valuation Administrator (PVA) in each county. Maps depicting independent school district boundaries have been provided by the Department of Education. General highway maps displayed on our Web site which show the county boundaries are displayed through a link to the University of Kentucky. KRS 160.6157 Penalty provisions applicable to taxes levied by school districts - Penalty imposed for erroneous billing. KRS 160.6156 Refund of utility gross receipts tax - Effect of utility's rate increase - Appeal to Circuit Court. KRS 160.6155 Taxes to be distributed in compliance with KRS 160.613 to 160.617. KRS 160.6154 Collection and distribution of taxes imposed under KRS 160.613 and 160.614. KRS 160.6153 Procedure when allocation on taxpayer's return varies from school district boundary information provided by superintendents - Adjustment - Exceptions - Reallocation agreement. KRS 160.6152 Superintendents to provide information to department and to utilities - Allocation of tax payments - Agreement by participating districts within county to allocate based on average daily attendance - Resolution of conflicts. KRS 160.615 Taxes payable, when - Extension. KRS 160.614 Tax on gross receipts from furnishing of cable television services and multichannel video programming services. KRS 160.613 Utility gross receipts license tax - Exemptions - Alternative energy direct pay option. KRS 131.250 Returns, reports, and statements to be filed electronically - Waiver. KRS 131.155 Tax payments to be made by electronic fund transfer - Administrative regulations - Waiver - Refund by electronic fund transfer. The UGRL tax is administered under Kentucky Revised Statutes Chapter 131 and Chapter 160. Click here for using Tax Payment Solution (TPS) to register for EFT payment and pay EFT Debits online. A provider seeking relief from this electronic filing and payment requirement must submit a written request for a hardship exemption.Įlectronic payments (e-check) and Electronic Funds Transfer (EFT) are available to providers for making UGRL tax payments. This sample version of the Utility Gross Receipts License Tax Return is displayed for informational purposes only in order for providers to determine the required data elements for online filing.Įlectronic filing and electronic payment of the UGRL tax is required. SAMPLE - Form 73A901 Utility Gross Receipts License Tax Return Web filing is a method for larger companies to submit their return data directly to the DOR in a specified file format rather than completing the online tax return.Ĭlick here to obtain the information guide and file layout requirements for submitting return data using this method. Returns are due on the 20th of the following month. Registration & Online FilingĪll service providers and Energy Direct Pay (EDP) holders will register with the DOR through the online registration system at the Kentucky One Stop Business Portal.Īn online filing system is available for the Utility Gross Receipts License Tax Return, which will allow for the timely filing and subsequent allocation of tax payments to the school districts. Direct Broadcast Satellite (DBS) - Exempt From the Gross Receipts License Tax Attention: Video Streaming Service Providers ()
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