Due Dates
- First Quarter
- April 30
- Second Quarter
- July 30
- Third Quarter
- October 30
- Fourth Quarter
- January 30
Fees
Electricity producers and hydroelectric facilities must file an Electrical Energy Producers Tax (Form EEL) return every quarter.
The hydroelectric-dependent utilities invasive species fee terminated June 30, 2019.
Tax Rates
- Electrical Energy Producers Tax Rate
- $0.0002 per kilowatt-hour of electricity
- Hydroelectric Facility Invasive Species Fee
- Hydroelectric facilities with a total nameplate capacity of at least 1.5 megawatts but less than 25 megawatts, will pay a fee of $274.95 per megawatt each quarter.
- Hydroelectric facilities with a total nameplate capacity of at least 25 megawatts but less than 100 megawatts, will pay a fee of $549.90 per megawatt each quarter.
- Hydroelectric facilities with a total nameplate capacity of 100 megawatts or more, will pay a fee of $824.85 per megawatt each quarter.
Reporting and Payment Options
File and pay through our TransAction Portal (TAP).
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.
