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.

Complete a UUT/SLAD Refund Application:

English/Spanish Application

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 951-346-0006, option 3

U.U.T. Low Income Refund Program

Refund Allowable

 The law gives you the right to a refund of Utility Users Tax paid, not to exceed $35, and 100% of paid fees attributed to City of Riverside Street Light Assessment District.

Who May Qualify

 To qualify for a refund of Utility Users Tax paid during the twelve month period beginning April 1, 2023 and ending March 31, 2024 and/or for a refund of Street Light Assessment District Fees paid through property tax billings for December and April installments, the property must be the claimant’s primary residence, their name must appear on the bills, and the claimant must have a total gross household income of less than $22,590.00 for the previous Federal income tax year. (NOTE: Income year is last calendar/tax return year; applicable billing dates run from April 1, 2023 through March 31, 2024.)

When and Where to File a Claim

 Your claim must be filed each year with the City of Riverside, Finance Department, at one of the following two locations:

• Treasury Division, First Floor of City Hall, 3900 Main Street, Riverside, California 92522-0144

• Riverside Public Utilities, Customer Resource Center (CRC), 3025 Madison Ave., Riverside, CA. 92504

 Claims are filed during the months of April 1, 2023 through June 30, 2023 for appropriate taxes/fees paid.
No claim can be accepted if filed or postmarked later than June 30, 2023. Refund is applicable to current year only and is under no circumstances cumulative. Answer all of the questions and fill in all blanks on the application by typing or PRINTING clearly in ink. Applications will not be considered complete until all required documentation is submitted.

Complete a UUT/SLAD Refund Application:

English/Spanish Application