Fairfield, CA
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Utility User Tax (UUT)
The Utility User Tax (UUT) includes the following user tax:
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Telephone
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Electricity
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Gas
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Cable Television
UUT is paid by the residents of the City of Fairfield and businesses that are utility users. The tax is collected by utility service providers and remitted to the City of Fairfield monthly.
As per the City of Fairfield Ordinance, every person required to collect the tax shall remit the tax collected monthly to the tax administrator on or before the last day of the following month. If an entity fails to pay the taxes on or before the last day of the following month, penalties for delinquency in remittance of any tax collected is taxed at 15%. If the entity fails to pay the UUT tax for a period of two or more billing periods, then 25% of the tax set for in the notice shall be imposed, but no less than five dollars. The penalty shall become a part of the tax herein required to be paid.
Every entity who pays UUT to the City of Fairfield is required to keep and preserve records for 3 years
Payments in the amount of $50 or less can be made on a quarterly or annual basis.
Exemption for UUT
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Property or facilities or equipment owned and operated by a governmental entity for governmental purposes, including the City, Solano County, school districts, special districts, the State of California and the United States government.
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The applicant is (1) over 62 years of age; or (2) is disabled and receives Social Security Supplemental Income due to such disability, or (3) is a veteran receiving a Veterans Administration disability pension; and the applicant is the head of household. As used herein, "head of household" means the person filing or who would file a federal income tax return as a head of household, or a single individual, or the husband or wife if a joint return is filed, but in such case, the individual applying for the exemption must additionally declare that his or her spouse has not also applied for the exemption.
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The applicant’s household income is less than the United States Housing and Urban Development eligibility limit for a family of two with very low income or meets such other income test that is approved by resolution of the City Council.