Due Dates and Tax Rates
- Bottlers: Annually on August 1st
- Utilities – Gas, Water, Electric: Annually on August 1st
- Vending: Quarterly (November 1st, February 1st, May 1st, and August 1st)
- Mixing Bar: Monthly on the 20th
- 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. Only applies to sales of merchandise valued at 25 cents or less from vending machines that benefit charities.
- Mixing Bar: 15% of gross receipts