| UTILITIES
SUBJECT TO TAX |
| Telecommunications - (see ordinance definitions)
Includes wired and wireless telecommunications; intrastate,
interstate and international services; ancillary services; VoIP; text messages; conferencing;
and private communication services |
|
| Prepaid wireless (per Rev & Tax Code 42100 et seq.) effective 1/1/2016 |
|
| Video - including CATV, IP-TV, and similar offerings of video programming |
|
|
| Electricity |
10%
|
| Gas |
10%
|
| Water |
10%
|
| NOTE: Effective immediately, but by no later than April 1, 2009,
the percentage rate for telecommunication and video services subject to
the UUT shall be reduced from 10% to 8%. Please note that the original UUT
ordinance (Ch. 9, Art. 9) continues, and a new "telecommunication and video users' tax"
ordinance (Ch. 9, Art. 15) has been added which replaces only the telecommunication and
video services in Ch.4.24. The ten percent (10%) rate shall continue for electricity, gas,
and water.
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