City of San José, Capital of Silicon Valley, 10th Largest U.S. city  
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Utility Users Tax

UUT Rates
Utilities Subject to Tax
Electricity 5%
Gas 5%
Water 5%
Telecomunications 4.5%

UUT Due Date
  • 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, are due on or before the twenty fifth day of the following month.
  • Concurrently with each remittance of taxes, the service supplier shall file a tax return with the director of Finance. (see forms below)
UUT Forms  (Adobe acrobat reader required)
UUT Ordinance

If you have any questions regarding the City's Utility Users Tax, contact:


Dat Vu

City of San Jose Finance
200 East Santa Clara
San Jose, Ca 95113-1905



Last Modified Date: 5/30/2012


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