What is the Utility User Tax?
The Utility User Tax (UUT) is authorized under Title IV of the Los Angeles County Code (Code), Chapter 4.62 Utility User Tax. UUT is a usage tax on communication, electric, and gas charges billed to a billing or service address in the unincorporated areas of the County of Los Angeles. On November 4, 2008, voters in the unincorporated areas of the County of Los Angeles approved the UUT. (Sec. 4.62.060 A Communication user tax, Sec. 4.62. 070 A Electricity user tax, Sec. 4.62.080 A Gas user tax)
Who is required to pay the UUT?
All residential and business customers with a billing or service address in the unincorporated areas of the County of Los Angeles are required to pay the UUT. The service supplier (i.e., your gas, telephone, or electric supplier) is responsible for the collection of the UUT and the remittance of the UUT to the Los Angeles County Treasurer and Tax Collector (TTC). (Sec. 4.62.030 O & P Definitions)
How can I determine if my service address is in the unincorporated area of the County of Los Angeles?
As a service user, you can perform your own search on the internet. Specifically, you should access http://www.lavote.net/OnlineDistrictmapApp/, enter your street address, and press submit. This will take you to a screen listing a number of possible matches similar to your selection. Click the correct one. This will bring you to the "Districts matching the Address" screen. You then scroll down to the row entitled "City of .... " or "Unincorporated". This will indicate whether the street address is in an unincorporated area of the County of Los Angeles or in an incorporated city.
What are the material responsibilities of a service supplier under the UUT?
Service suppliers shall charge and collect UUT from all residential and business customers during the regular billing cycle. Monthly, the service supplier is required to submit the UUT charged and collected along with the required Los Angeles County Utility User Tax Monthly Computation Form to the TTC. (Sec. 4.62.120 A (1) (2) & B Duty to collect-Procedures)
How does a service supplier determine if a service user is subject to UUT?
As a service supplier, you are responsible for making the determination that a service user is subject to the UUT. If you require assistance with your determination process, please contact the TTC, Utility User Tax Unit, at the telephone number or e-mail listed below.
Is anyone exempt from UUT?
There are two types of exemptions, General and Senior Citizen.
When is payment of the UUT due?
Payment of the UUT by service suppliers is due no later than the 20th of the month for the preceding month. Service suppliers should submit to the TTC the Utility User Tax Monthly Computation Form, with the associated payment. Payment should be made payable to the Los Angeles County Treasurer and Tax Collector. (Sec. 4.62.060 F Communication user tax, Sec. 4.62. 070 F Electricity user tax, Sec. 4.62.080 F Gas user tax)
Where do I mail my Completed Utility User Tax Monthly Computation Form and associated payment?
Service suppliers should mail their payment, along with a completed Utility User Tax Monthly Computation Form, to:
Los Angeles County Treasurer and Tax Collector
May I send my payment by a courier for overnight delivery?
If you send your payment by a courier service that does not deliver to a United States Postal Service Post Office Box, you should send your payment, along with a completed Utility User Tax Monthly Computation Form, to:
Los Angeles County Treasurer and Tax Collector
May I make a payment by electronic funds transfer (EFT)?
Yes. The TTC allows remitters to pay by EFT. To participate, a remitter must complete an Authorization Agreement for Electronic Funds Transfer. If you are interested or need further information, please contact the TTC, Utility User Tax Unit, at the telephone number or email listed below.
What happens if there is a late payment, no payment or insufficient payment?
How can I request a refund?
Any service user or service supplier may request a refund. The TTC may grant a refund if a UUT payment has been overpaid, paid more than once, or erroneously or illegally collected or received. However, no refund shall be made unless the claimant, claimant’s guardian, executor or administrator has submitted a written claim within one year of the date of the overpayment, double payment, or illegally collected or received payment. The written claim must include written proof clearly establishing the claimant’s entitlement to the refund. (Sec. 4.62.190 A & B Refund claims)
What are some of the general recordkeeping and compliance requirements as it relates to inspections and audits?
Every service supplier liable for the collection and remittance of the UUT to the TTC is required to keep and preserve all records necessary to determine the amount of tax for which it is liable. The records have to be kept for up to three years. The TTC has the right to inspect the records maintained by the service supplier at all reasonable times. (Sec. 4.62.180 A Records)
The TTC may also audit the records to determine compliance with the provisions of Chapter 4.62 Utility User Tax. (Sec. 4.62.170 D Additional powers and duties of the Tax Administrator)
To whom may I speak to if I have additional questions?
If you have further questions or need additional assistance, contact the Utility User Tax Unit at (213) 893-7984, Monday - Friday 8 am to 4 pm PT, or submit an e-mail to firstname.lastname@example.org.