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Miscellaneous Gross Receipts Tax
Notice Regarding Rates and the 2020 Census
Under Tax Code Section 182.022 (b), the tax rates for the Miscellaneous Gross Receipts Tax (MGRT) depend on the population of incorporated cities or towns according to the "last federal census next preceding the filing of the report." Please see the Population of Incorporated Cities or Towns in Texas for MGRT (CSV) for the 2020 population of cities and towns in Texas. These population numbers should be used starting with the second quarter of 2023, on the report due July 31, 2023.
Who is responsible for this tax?
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.
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
- Past due taxes are charged interest beginning 61 days after the due date.
- To calculate interest on past due taxes, visit Interest Owed and Earned.
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 $500,000
A paper report is the only available reporting method.
Select one of these payment methods:
$500,000 or more
A paper report is the only available reporting method.
TEXNET is the only acceptable payment method.