Electrical Energy Producers License Tax

Overview

Electricity producers and hydroelectric facilities must file an Electrical Energy Producers Tax return every quarter.


Tax Rates

$0.0002 per kilowatt-hour of electricity

Hydroelectric facilities will pay a fee of $397.88 per megawatt of total nameplate capacity each quarter.

Reporting and Payment Options


Due Dates

The EEL return is due 30 days from the end of each calendar quarter:

  • First Quarter: April 30
  • Second Quarter: July 30
  • Third Quarter: October 30
  • Fourth Quarter: January 30

Penalties and Interest

The Electrical Energy Producers License Tax is subject to uniform penalties and interest.


Revenue Distribution

All tax proceeds are deposited in the state general fund.

All proceeds from the Invasive Species Fee are deposited into the invasive species account administered by the Department of Fish, Wildlife, and Parks.


Related Laws