Utility Users' Tax

A utility users' tax is imposed upon every person in the City using 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%, the tax rate for telecommunication and cable television services is 4%, and the tax rate for prepaid wireless is 3.5%.

If your monthly UUT payments to the City are $5,000 or more, you may make electronic payments (ACH). For instructions on how to make electronic UUT payments to the City please contact Jun Nguyen: jnguyen@redwoodcity.org or (650) 780-7213.

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

If you have any questions
Contact Revenue Services: RevenueServices@redwoodcity.org or (650) 780-7213.