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FAQ's Utility User Tax
The utility users tax is a tax imposed on the users of the following utility services in an unincorporated area of the County:
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.
The tax is 6.5% of the charges made to the utility user by the service supplier.
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.
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.
Every person required to collect and remit utility users taxes must keep all records for a period of 7 years. The Tax Collector has the right to inspect these records at all reasonable times.
For more information on the utility users tax, refer to: