Form D U1 – Fill Out and Use This PDF

Address

City or TownStateZip Code

Tax Billed

1.	Electricity							1
2.	Telephone							2
3.	Gas							3
4.	Other							4
5.	Tax Billed (add lines 1 through 4)							5
Deductions from Tax Billed
6.	Collection Fee (multiply line 5 x .01 (1.0%))							6
7.	Write-offs							7
8.	Refusals							8
9.	Refunds							9
10.	Total Deductions (add lines 6 through 9)							10
11.	Total Tax Billed (line 5 less line 10)							11
		Self Tax
12.	Electricity							12
13.	Telephone							13
Transported Gas
14.	Unit of Measure (Check one)	CCF	MCF		MMBTU	DKTH
15.	Volume of Gas Purchased							15
16.	Gas Purchase Rate							16
17.	Cost of Gas (multiply line 15 x line 16)							17
18.	Transported Gas Tax — multiply line 17 x .05 (5.0%)							18
19.	Other							19
20.	Total Self Tax (add lines 12, 13, 18 and 19)							20
21.Total Tax Due (add lines 11 and 20) (make check payable to: Treasurer, City of Detroit								21

Under penalty of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true, correct and complete.

Signature

Date

Title

Telephone Number

Fax Number

MAILING INSTRUCTIONS: Due Date: This return is due the last day of the month following the month of the return.

Returns With Payments: Income Tax Division 46501, P.O. Box 67000, Detroit, MI 48267-0465

DOCID 200 1997

INSTRUCTIONS FOR FORM D-U1

DETROIT UTILITY USERS TAX

MONTHLY RETURN

FILING — A return must be filed for each month of the calendar year. Tax amounts billed or self tax amounts for any given month must be remitted on or before the last day of the following month. If no tax was billed, or no self tax is due, you must nevertheless file a return with the nota- tion “NONE” on line 5 or line 20. In addition, the filing of an annual return is required on Form D-U1A. The annual return is due on or before April 30th following the end of the tax year.

TAX BILLED (Lines 1-5) — Public utilities and resale customers should report the amount of tax billed utility users during the month shown on the return.

DEDUCTIONS (Lines 6-10) — Public utilities and resale customers may deduct from the amount due the City of Detroit a collection fee, an adjustment for tax billed but not actually col- lected, refusals to pay and refunds made to utility users.

Collection Fee — A collection fee of 1% of the tax billed utility users (Line 5) is deduct- ed from total tax.

Write-offs — The Detroit tax previously billed on utility billings, which have been deter- mined to be uncollectible and were written off by the Public Utility or resale customer, may be deducted from the amount due the City.

Refusal to Pay — If a “User” refuses to pay the tax billed, a deduction may be made for such amounts. However, a listing showing user’s name, address and amount billed must be submitted with your return to support your deduction.

Refunds — If tax previously billed and remitted to Detroit is refunded at a later date, the tax refunded may be deducted from your current remittance.

TOTAL TAX BILLED — Report Tax Billed, line 5, less the sum of your deductions for collec- tion fee, write-offs, refusals and refunds, line 10. Enter on line 11.

SELF TAX (Lines 12-20) — Resale customers should report the tax due on utilities used in their business.

Transported Gas — Lines 14-18 are to be completed only by utility users who purchased natural gas from vendors away from MichCon. Enter the applicable cost of gas purchased infor- mation and compute the tax at 5%.

OTHER (Line 19) — All other adjustments to the tax due, may be reported on Line 19; howev- er, an explanation and schedules to support your adjustment must be submitted with your return. TOTAL TAX DUE (Line 21) — Total Tax Due is the sum of Total Tax Billed and Total Self Tax, lines 11 and 20.

PAY THIS AMOUNT (Line 21) — Make your remittance payable to “Treasurer, City of

Detroit” and mail to: Income Tax Division 46501, P.O. Box 67000, Detroit, MI 48267-0465.

Information concerning Forms D-U1, D-U1A or the Utility Users Tax Ordinance may be obtained by calling (313) 224-1737.