Looking for a Wisconsin Tax Forms And Templates? Download it for free!

Form Lm-003 - Municipal Light, Heat And Power Company'S Annual Report For License Fee Purposes - 2013 Page 3

Instructions for Completing LM-003

Municipal Light, Heat & Power Companies

General Instructions:

This report must be mailed to the Wisconsin Department of Revenue (DOR) on or before March 1. A 30-day extension for

filing may be obtained, by going to and applying for an extension, provided the

request is received before the due date. Failure to file the report by the due date or extended due date, will result in a late

filing fee of $25 plus 5% of the total fees, in accordance with Secs. 76.28(6)(b) & (7), Wis. Stats.

When using the fill-in form, enter the data directly into the annual report and the calculations will automatically be made.

Fill the entire report, before checking totals to confirm the correct answers.

Do not send any payment with this report. A bill will be mailed on or about April 10.

Remember to report only revenues from operations located outside the municipality. Generally, these revenues will be the

gross receipts from electric and gas customers located beyond the municipal borders. Include as other operating revenue

rents from pole-contracts and rents received from other electric property located outside the municipality.

Schedule B

Line 1.

Report revenues from forfeited discounts received from customers located outside the owning municipality. If

the utility does not keep separate records for forfeited discounts received from customers located outside the

owning municipality, it can be estimated by using the ratio:

The Number of Customers Outside of Owning Municipality

Total Number of Customers minus the Number of Interdepartmental Customers

Line 2.

Report revenues from miscellaneous services provided for customers located outside the owning municipality. If

the utility does not keep separate records for miscellaneous service revenues received from customers located

outside the owning municipality, it can be estimated on the basis of the ratio:

Electric

The Number of Customers Outside of Owning Municipality

Utility

Total Number of Customers minus the Number of Interdepartmental Customers

Gas

Total Number of Therms Sold to Customers Outside of Owning Municipality

Utility

Number of Therms Sold Less Interdepartmental Therms Sold

Line 3.

If applicable, report the sales of water and water power to customers outside of the owning municipality.

Line 4.

Report the amount of rent from electric or gas property located outside of the owning municipality.

Line 5.

Report the amount of other electric or gas revenues that were received from customers located outside of the

owning municipality.

Questions please call (608) 266-8162 or email utility@revenue.wi.gov.

Form Lm-003 - Municipal Light, Heat And Power Company'S Annual Report For License Fee Purposes - 2013 Page 3