Utility User Taxes

Per Albany Municipal Code § 4-11 Utility User’s Tax, public utility providers are required to collect tax from the service user. The amount of the tax collected in one month must be remitted to the City on or before the 20^th day of the following month. 

The rates for utilities are as follows:

• Communications and video: 6.5%
• Water: 7.5%
• Gas and Electric: 9.5%

If the person required to collect and/or remit the utility users' tax fails to collect the tax (by failing to properly assess the tax on one (1) or more services or charges on the customer's billing) or fails to remit the tax collected on or before the due date, the Tax Administrator shall attach a penalty for such delinquencies or deficiencies at the rate of fifteen (15%) percent of the total tax that is delinquent or deficient in the remittance, and shall pay interest at the rate of seventy-five one-hundredths (0.75%) percent per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.

Include a UUT Remittance Form with payment:

UUT Remittance Form - Fillable(PDF, 181KB)

UUT Remittance Form - Fillable With Calculations(PDF, 182KB)

If you would like to pay via ACH, please email accountsreceivable@albanyca.gov with necessary forms. A monthly remittance form must be emailed each month.

Check payments can be remitted to:
CITY OF ALBANY
ATTN: FINANCE DEPARTMENT
1000 San Pablo Avenue
Albany, CA 94706

In addition, per Albany Municipal Code § 5-2.2 Amount of Tax Generally, all public utility providers must have a business license. The tax for this license is $1.00 per $1,000 of gross receipts as imposed in Ordinance #93-08(PDF, 170KB). 

View our Business License page for more information and to apply.