Utility Users' Tax

A utility users' tax is imposed upon every person in the City using intrastate telephone communication services, electricity, gas which is transported and delivered through a pipeline distribution system, and video services. The tax rate for natural gas and electricity is 5%, and the tax rate for telecommunication and cable television services is 4%.

If your monthly UUT payments to the City are $5000 or more, you may make electronic payments (ACH). For instructions on how to make electronic UUT payments to the City, please click here.

• UUT Monthly Remittance Form
• UUT Quarterly Remittance Form
• UUT Ordinance
• Communication Users' Tax Ordinance
• Administrative Documents
• UUT Refund Claim for Maximum Tax Overpayment