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Utility User Tax

Utility User Tax is assessed against customers of gas, electric, and cable television providers at a rate of 7.5%, communication service providers at a rate of 7.0%, and prepaid wireless at 6.5%. Utility User Tax form and payment is due to the City of Sacramento by the last day of the month following the reporting period.


The City issued some Administrative Rulings to help clarify parts of the Utility User Tax code.