What is
the utility users tax?
The utility users tax is a tax imposed on the users of the following utility
services in an unincorporated area of the County:
- Intrastate, interstate and/or international telephone, cellular or wireless communication services.
- Electrical energy services.
- Gas services delivered through mains, pipes, or mobile transport.
- Video and cable services.
Back to top
The utility users pay the tax to the utility services suppliers. The utility
service suppliers collect the tax and remit it to the Tax Collector's
Office.
Federal, state, and local government departments, bureaus
and agencies.
- Persons qualifying for the Low Income Rate Assistance Program (LIRA)
offered by the Pacific Gas & Electric Corporation (PG&E).
- Persons on life support systems who do not already qualify for the
LIRA program (gas and electric charges).
- Agricultural users for that portion of charges separately billed
and metered electrical energy and gas provided by the service supplier
as agricultural service use and non-residential agricultural business
use.
- Telephone companies, from the telephone tax only.
- Gas and electrical companies such as, PG&E, from the electricity
and gas tax only.
- Water companies, from the water tax only.
Back to top
How much
is the tax?
The tax is 6.5% of the charges made to the utility user
by the service supplier.
Is
there a maximum tax that can be paid?
No.
Back to top
What
are the duties of utility service suppliers in unincorporated areas of
the County of Alameda?
- To register the business with the Tax Collector's Office;
- To collect the Utility Users Tax from the users;
- 3. To file a return and remit the tax collected to the Tax Collector's
Office; and
- To keep for three (3) years all records necessary to determine the
amount of such tax that the service supplier may have been required
to collect and remit.
When
must the utility users tax be remitted?
The service supplier must remit the full amount of the tax
collected for each month to the Tax Collector, on or before the last day
of the following month. The return must be on the form provided
by the Tax Collector.
Back to top
What if a utility
supplier fails or refuses to collect the tax from the utility user?
The utility supplier will be liable for the tax and for
penalties and interest. The County of Alameda Tax Collector's Office will
determine and assess the utility users tax due, plus penalties and interest.
The penalty is 5% of the tax due. If the tax due is not remitted within
10 working days after the date of delinquency, the utility supplier shall
pay a total penalty of 20% of the amount of tax owed. In addition, the
utility supplier shall pay 1½% interest per month on the amount of tax
owed exclusive of penalties, from the date on which the tax first became
delinquent until paid.
How long
do records need to be kept?
Every person required to collect and remit utility users
taxes must keep all records for a period of 3 years. The Tax Collector
has the right to inspect these records at all reasonable times.
Where
can I get more information?
For more information on the utility users tax, refer to:
