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Due Dates and Tax Rates

Due Dates

  • Bottlers: Annually on August 1st
  • Utilities – Gas, Water, Electric:  Annually on August 1st
  • Vending: Quarterly (October 20th, January 20th, April 20th, and July 20th)
  • Mixing Bar: Monthly on the 20th

Tax Rates

  • Bottlers: 1.9% of gross receipts
  • Utilities – Gas, Water, Electric:  3% of the gross receipts derived from intrastate business. If you manufacture gas or distribute manufactured gas or natural gas, you must pay 1.5% of the gross receipts.
  • Vending: Tax on gross receipts from machine product sales - 1.5% for non-tobacco sales, 2.5% for tobacco sales.
  • Mixing Bar: 15% of gross receipts