Finance

Finance

Utility Users Tax (U.U.T.)

The City of Riverside imposes a tax on the consumption of utility services including telecommunication services, electricity, water, and gas. This tax is collected by the utility service provider as part of their regular billing procedure and is then remitted to the Finance Department.

Exemptions

Certain Federal, State, and local governmental agencies are exempt from paying UUT, as well as certain individuals.
The following are exempt from the UUT tax:

  • Nonprofit major hospitals which shall be interpreted to mean nonprofit "general acute care hospitals," as the term is defined by the Health and Safety Code § 1250 of the State.
  • State accredited institutions of higher learning.
  • Municipally owned facilities operated by the City or leased by the City to a nonprofit corporation.
  • Nonprofit senior citizens housing projects.

Remitting the Tax

Utility service providers must file a return and remit the full amount of tax collected to the City. The following paragraphs outline the filing cycle based upon the amount remitted on an annual basis.

  • Annually if the service supplier is expecting to remit an annual amount of less than $10,000. The due date is on July 20th and the service supplier will remit for service provided between July 1st of the previous year and June 30th of the current year.
  • Quarterly if the service supplier is expecting to remit an annual amount between $10,000-$100,000. The due dates will be October 20th for services provided between July 1st and September 30th; January 20th for services provided between October 1st and December 31st; April 20th for services provided between January 1st and March 31st; and July 20th for services provided between April 1st and June 30th.
  • Monthly if the service supplier is expecting to remit an annual amount of more than $100,000. The due date will be the 20th day of the month following the last day of the service month.
  • Water users’ tax will remit monthly.

Taxes not remitted to the City on or before the due dates are delinquent and are subject to a penalty of fifteen percent (15%) on the total amount of tax collected.

Payments can be made online at https://riverside.hdlgov.com/home/index/UUT

For questions regarding the utility users tax return call (951)826-5884

Low Income Refund

Any person qualifying for the low income UUT refund (not to exceed $35.00) may also apply to receive a 100% refund for Street Lighting Assessment District (SLAD) Fees paid on their property tax bill.


Due to the Coronavirus (COVID-19) pandemic, the UUT/SLAD Refund program has been postponed until further notice



Investor Quick Links
General Information
Address:
3900 Main St.
Riverside, CA 92522

Phone: (951) 826-5454
Doing Business With the City
Bidding for City Business
raincross orange footer
City of Riverside Logo 30x30 City of Riverside  |  Explore Riverside  |  At Home in Riverside  |  Seizing Our Destiny

Font size:

A A A
Stop the Hacker
Copyright © 2015 City of Riverside | Accessibility Policy | Website Disclaimer | Privacy and Security Policy
Facebook: Like the City of Riverside LinkedIn Twitter YouTube: Subscribe to the City of Riverside RSS: Stay up-to-date with the latest news from the City of Riverside GovDelivery: Receive email alerts from the City of Riverside  RiversideTV Icon Outlook E-News
Printed from: http://wwwedit.riversideca.gov/finance/city-treasurer.asp
Riverside, California | City of Arts & Innovation | Finance
COVID-19/Coronavirus Update

Finance

Finance

Utility User's Tax (U.U.T.)

The City of Riverside imposes a tax on the consumption of utility services including telecommunication services, electricity, water, and gas. This tax is collected by the utility service provider as part of their regular billing procedure and is then remitted to the Finance Department.

Exemptions

Certain Federal, State, and local governmental agencies are exempt from paying UUT, as well as certain individuals.
The following are exempt from the UUT tax:

  • Nonprofit major hospitals which shall be interpreted to mean nonprofit "general acute care hospitals," as the term is defined by the Health and Safety Code § 1250 of the State.
  • State accredited institutions of higher learning.
  • Municipally owned facilities operated by the City or leased by the City to a nonprofit corporation.
  • Nonprofit senior citizens housing projects.

Remitting the Tax

Utility service providers must file a return and remit the full amount of tax collected to the City. The following paragraphs outline the filing cycle based upon the amount remitted on an annual basis.

  • Annually if the service supplier is expecting to remit an annual amount of less than $10,000. The due date is on July 20th and the service supplier will remit for service provided between July 1st of the previous year and June 30th of the current year.
  • Quarterly if the service supplier is expecting to remit an annual amount between $10,000-$100,000. The due dates will be October 20th for services provided between July 1st and September 30th; January 20th for services provided between October 1st and December 31st; April 20th for services provided between January 1st and March 31st; and July 20th for services provided between April 1st and June 30th.
  • Monthly if the service supplier is expecting to remit an annual amount of more than $100,000. The due date will be the 20th day of the month following the last day of the service month.
  • Water users’ tax will remit monthly.

Taxes not remitted to the City on or before the due dates are delinquent and are subject to a penalty of fifteen percent (15%) on the total amount of tax collected.

Payments can be made online at https://riverside.hdlgov.com/home/index/UUT

For questions regarding the utility users tax return call (951)826-5884

Low Income Refund

Any person qualifying for the low income UUT refund (not to exceed $35.00) may also apply to receive a 100% refund for Street Lighting Assessment District (SLAD) Fees paid on their property tax bill. Apply for the UUT/SLAD Refund
Due to the Coronavirus (COVID-19) pandemic, the UUT/SLAD Refund program has been postponed until further notice

Mission Statement
The mission of the Finance Department is to provide fiduciary control of the City's assets, perform fiscally related services, and provide accurate, timely and useful financial information to support the delivery of municipal services to the City organization and the public. The Finance Department consists of the Administration, Accounting, Financial Resources, and Purchasing & Risk Management Divisions.
Quick Links
General Information
Address:
3900 Main St.
Riverside, CA 92522

Phone: (951) 826-5454
Doing Business With the City
Bidding for City Business
raincross orange footer
City of Riverside Logo 30x30 City of Riverside  |  Explore Riverside  |  At Home in Riverside  |  Seizing Our Destiny

Font size:

A A A
Stop the Hacker
Copyright © 2015 City of Riverside | Accessibility Policy | Website Disclaimer | Privacy and Security Policy
Facebook: Like the City of Riverside LinkedIn Twitter YouTube: Subscribe to the City of Riverside RSS: Stay up-to-date with the latest news from the City of Riverside GovDelivery: Receive email alerts from the City of Riverside  RiversideTV Icon
Printed from: http://riversideca.gov/finance/UUT/Default.asp