The Public Utilities Commission (PUC) Administration Fee is an annual assessment imposed on public utilities to fund the commission's administrative expenses, calculated as a percentage of each utility's intrastate gross operating revenues.
Account Registration
Accounts are automatically registered with the Colorado Department of Revenue based on PUC’s records. If you need to file this return with the Department and do not have an account or cannot locate your account, contact the Fee Unit.
If you have an existing Revenue Online account, simply log into your account at Colorado.gov/RevenueOnline and select the "Public Utility Commission" account hyperlink to confirm your access.
If you are new to Revenue Online, set up your account by going to Colorado.gov/RevenueOnline and clicking on Sign up. You will need to "Request a Letter ID" under Account Access. Once you receive your Letter ID, set up your account at Colorado.gov/RevenueOnline by logging in and clicking Add Access to Your Accounts. For more information on how to set up a Revenue Online account, visit the Online Services web page.
Filing and Registration Instructions
Public utilities must report their intrastate gross operating revenues by May 15 of each year. On Revenue Online, the return is called the Public Utilities Return, and the paper version is called the Annual Report of Public Utility Intrastate Gross Operating Revenue (DR 0525).
Colorado Revised Statutes §40-2-111 requires the Public Utilities Return to be executed and verified by two of the utility's executive officers who make the return. When you e-file your return, you must attach form DR 0525 to include the signatures of the executive officers who have executed and verified the return.
Public utilities are required to file and pay their return through the Department’s online system, Revenue Online, based on their Intrastate Gross Operating Revenue reported in the prior calendar year, as shown below:
Return Due | Annual Report for Calendar Year | Intrastate Gross Operating Revenue Reported | Required to File and Pay Electronically |
|---|---|---|---|
May 15, 2026 | 2025 | Any | No |
May 17, 2027 | 2026 | $500,000 or More | Yes |
May 15, 2028 | 2027 | $25,000 or More | Yes |
May 15, 2029 | 2028 | $0 or More | Yes |
Returns filed electronically are applied to your account by the next business day. If using the paper return, DR 0525, send the completed form by:
Email: DOR_FeeUnit@state.co.us
Mail to:
Colorado Department of Revenue, Fee Unit
PO Box 17087, Denver, CO, 80217-0087
The fee amount due is calculated as a percentage of the public utility's gross operating revenues based on total utility revenue transacted in Colorado during the preceding calendar year.
There are two rate calculations:
- one for telecommunications utilities and
- another for all other utilities.
The two calculations occur because there are two funds: the Telecommunications Utility Fund, collected from telecommunications utilities, and the Fixed Utility Fund, collected from all other utilities. Each fund has a legislative appropriation set by the PUC and assessments to cover its administrative expenses, and each fund is funded only by utilities of the type that matches its industry.
After returns are submitted to the Department by May 15th, the Department calculates the total intrastate gross operating revenues of public utilities in the “Telecommunications” and “Other” categories that have submitted returns. The rates for each utility subset are calculated by dividing the amount to be collected for each fund by the corresponding total intrastate gross operating revenue reported by each sector. The Department uses the rate multiplied by the individual entity’s reported gross intrastate revenue to determine the amount due.
Maximum fee as a percentage of the utility’s intrastate gross operating revenue:
- 0.4% for telephone corporations
- 0.45% for all other public utilities
The Department notifies each public utility of the fee amount for the ensuing fiscal year (beginning July 1) by June 15 of each year by mailing a PUC Quarterly Invoice and a Statement of Account to the address on file.
- When the fee is $40 or less, it is due in one instalment by July 15th each year.
- When the fee exceeds $40, it can be paid in four quarterly installments or in a lump sum by July 15th.
The fee may fluctuate based on updated information received by other utility companies after the initial assessment. When any return is amended, the amount of fee due may increase or decrease for all other utilities in that industry subset for future periods. Utilities that pay the fee in a lump sum by July 15th are not liable for the change in the apportionment percentage unless they caused the change by filing an amended return. In the case of a late or amended return, the amount due will be prorated to cause the correct amount due across the remaining periods.
For Reporting Calendar Year 2025 (Paid Quarterly in Fiscal Year 26-27)
| Quarter Ending: | FY 26 - 27 Payment due by: | Utility Rate: | Telecom Rate: |
|---|---|---|---|
| September 30, 2026 | July 15, 2026 | 0.398987854 | 0.395004596 |
| December 31, 2026 | October 15, 2026 | ||
| March 31, 2027 | January 15, 2027 | ||
| June 30, 2027 | April 15, 2027 |
- The Late Payment Penalty applies when a payment is made after the payment due date and is 10% of the unpaid fee amount plus 1% per month the balance remains unpaid.
- The Non-Electronic Filing Penalty applies when a utility that is required to file electronically through Revenue Online submits its return by mail, email, or web message. The penalty is the greater of $50 or 5% of the fee amount.
- The Non-Electronic Payment Penalty applies when a utility that is required to pay the fee electronically submits the payment by paper remittance, such as cash, check, or money order. The penalty is the greater of $50 or 5% of the fee amount. The electronic payment options are: Direct Debit, E-Check, Credit Card, Cryptocurrency or ACH Credit.