Tax Rates

Utilities subject to tax by the City:

• Electricity: 5%
• Gas: 5%
• Telecommunications: 4.5%
• Water: 5%

Utility Users Tax Due Dates

• The amount of taxes collected or the amount of taxes billed each month, including delinquent taxes collected or billed at the same time as and along with collection of service charges, is due on or before the 25th day of the following month.
• Concurrently with each remittance of taxes, the service supplier shall file a tax return with the Director of Finance on forms furnished by the Director.

Utility Users Tax Ordinances

• Resolution Number 74527 (Ballot Measure K)
• San José Municipal Code 4.68 (Electricity, Thermal Energy, Gas and Water Use Tax)
• San José Municipal Code 4.70 (Telephone)

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