Today is Sunday, December 21, 2014
Important Notices!
*****  Administrative Law Division Move Effective October 1st, 2014  *****
The Taxpayer Fairness Act transfers Revenue's Administrative Law Division to the newly-created Alabama Tax Tribunal; their website is now http://taxtribunal.alabama.gov/.
 
Instructions For Filing Alabama Utility Privilege License Tax Returns
General Information For Filing Utility Privilege License Tax Returns (Form UPL-4)

Every utility providing electricity, domestic water, natural gas, telegraph, and telephone services in the State of Alabama must collect and remit Alabama Utility Gross Receipts Tax to the Department of Revenue  ("ADOR"). The return and remittance are due on or before the twentieth day of the month following the month during which tax is accrued. NOTE: EFT payment information must be transmitted by 4:00 p.m. CST (Central Standard Time) on or before the due date, to be considered timely paid.

Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.

Instructions For Filing Alabama Utility Privilege License Tax Returns
Line 1

ESTIMATE DUE FOR CURRENT MONTH: Enter estimated tax due for the current month. The estimate must be at least equal to the taxpayer's actual tax liability for the same calendar month of the preceding year.  The estimate cannot be less than zero. NOTE: If you are not required by the ADOR to pay utility privilege license tax on an estimated basis, Line 1 will state "N/A" and is not applicable to your return.

Line 2 A, B, C, D, E & F
RECEIPTS OF ELECTRICITY, NATURAL GAS, DOMESTIC WATER, LOCAL AND INTRASTATE TELEPHONE SERVICES, INTERSTATE TELEPHONE SERVICES, AND TELEGRAPH SERVICES:  Enter the amount of sales of electricity, natural gas, domestic water, local and intrastate telephone services, interstate telephone services, or telegraph services were made for this period and enter the exemptions of such sales.
Line 3
TOTAL RECEIPTS: Total receipts will be calculated for each column:  Total, Exempt, and Taxable.
Line 4a
TAXABLE RECEIPTS FROM FURNISHING ELECTRICITY, NATURAL GAS OR DOMESTIC WATER RESPECTING EACH PERSON: If taxable receipts are not over $40,000 enter taxable amount in Taxable Receipts column and the tax due will be calculated at 4%.
Line 4b
TAXABLE RECEIPTS FROM FURNISHING ELECTRICITY, NATURAL GAS OR DOMESTIC WATER RESPECTING EACH PERSON: If taxable receipts are over $40,000 but not over $60,000 enter the number of accounts, the taxable amount in Taxable Receipts column and the tax due will be calculated at $1,600 plus 3% of excess over $40,000.
Line 4c
TAXABLE RECEIPTS FROM FURNISHING ELECTRICITY, NATURAL GAS OR DOMESTIC WATER RESPECTING EACH PERSON: If taxable receipts are over $60,000 enter the number of accounts, the taxable amount in Taxable Receipts column and the tax due will be calculated at $2,200 plus 2% of excess over $60,000.
Line 5a
TELEPHONE/TELEGRAPH TAX DUE: Telephone and telegraph tax due will be calculated at 6% of taxable telephone and telegraph receipts.
Line 5b
LESS COLLECTION ALLOWANCE: Collection allowance will be calculated at 1/4 of 1% of Line 5a.
Line 6
TOTAL TELEPHONE/TELEGRAPH TAX DUE: Total telephone and telegraph tax due is a result of Line 5a minus 5b.
Line 7
TOTAL UTILITY TAX DUE: Total utility tax due is a result of Line 4a plus Line 4b plus Line 4c plus Line 6.
Line 8
ESTIMATE PAID ON LAST MONTH'S RETURN: Estimated tax paid on previous month's return. If you are filing this return online for the first time, please enter the appropriate amount. For each subsequent return filed online, the online return will automatically enter on Line 8 the amount that you reported on Line 1 of the previous month's return. NOTE: If you are not required by the ADOR to pay utility privilege license tax on an estimated basis, Line 8 will state "N/A" and is not applicable to your return.
Line 9
BALANCE DUE: For taxpayers required to pay Utility Privilege License Tax on an estimated basis: Balance Due is the result of Line 7 (Total Tax Due) minus Line 8 (Estimate Paid on Last Month's Return). For taxpayers not required to pay utility privilege license tax on an estimated basis: Balance Due is the result of Line 7 (Total Tax Due).
Line 10
TOTAL TAX DUE: For taxpayers required to pay Utility Privilege License Tax on an estimated basis: Total tax due is the result of Line 9 (Balance Due) plus Line 1 (Estimate Due for Current Month). For taxpayers not required to pay utility privilege license tax on an estimated basis: Total tax due is the result of Line 9 (Balance Due).
Line 11
PENALTY AND INTEREST, IF DUE: Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on Line 10 of the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.  (Click here to determine current interest rates.) NOTE: If your return or payment is not timely filed or paid, you will be billed the appropriate penalties and interest by the ADOR.
Line 12
CREDIT CLAIMED: Use Line 12 to claim an amount of credit for a prior overpayment. The credit claimed will be applied to reduce the tax liability shown on the return. NOTE: Any credit for prior overpayment must be approved in advance by the ADOR. Credit claimed should not exceed the sum of Line 10 (Total Tax Due) plus Line 11 (Penalty & Interest). Valid excess credit can be claimed on subsequent returns.
Line 13
TOTAL AMOUNT DUE: The total amount due is the result of Line 10 (Total Tax Due) plus Line 11 (Penalty & Interest) minus Line 12 (Credit Claimed).