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Utility Users' Tax

Utility Service providers of telecommunications, water, gas, electric, video, or telephone services to any customer within the City limits are required to bill and remit to the City of Stockton the appropriate Utility Users' Tax monthly under Stockton Municipal Codes 3.24 and 3.100.

  •  The utility users' tax rate is six percent (6%).
  • The remittance form and tax collected for telecommunications and video is due by the 20th day of the month following collection.
  • The remittance form and tax collected for water, gas, and electric is due by the 28th day of the month following collection.
  • A penalty of 15% will be applied for delinquent payments. In addition, interest in the amount of 0.75% will accrue monthly on the amount of tax owed.

 

Utility Users' Tax Exemptions

  • Federal and State governments, and public schools and State Universities are exempt. For additional information and exempt entities, please review the Request for Exemption form below.
  • The tax does not apply to satellite television or internet services per Federal regulations.

 

Utility Users' Tax Forms

Utility Users' Tax Monthly Remittance Form (PDF - 104KB)

Utility Users' Tax Request for Exemption (PDF - 109KB)

 

External Links


SMC 3.24 Telecommunication, Gas, Electricity, Water, Video Services User Tax

SMC 3.100 Communications Users' Tax

This City of Stockton web page last reviewed on --- 7/23/2013