Service Suppliers

Utility Users Tax


The City of Santa Rosa charges a 5% Utility Users Tax (UUT) on the usage of:

  • Cable Television
  • Electricity
  • Gas
  • Intrastate Non-Cellular Telecommunications
  • Local Non-Cellular Telecommunications
Per Resolution 23537 (PDF), there is no tax on:

  • Cellular Telecommunication Services
  • International Telecommunication Services
  • Interstate Telecommunication Services

Paying the Tax


The tax is collected by the Service Supplier and remitted monthly on a UUT Remittance Form (PDF) to the City. UUT is due on or before the last day of each month following the month taxes are billed. Anyone metering or measuring gas or electricity and "reselling" it to others is considered a service supplier.

For more details, go to Title 3 (Revenue and Finance), Chapter 3.32 (Utility Users Tax) of the Santa Rosa City Code.