Utility Users Tax
About
the Utility Users Tax
The Utility Users Tax is a general tax imposed on the use of utility services
-residential and commercial- on any combination of electric, gas, cable
television, and telecommunication services.
The tax is levied by the city, collected by the utility as part of its regular billing procedure, and then remitted to the city.
Ventura's Tax Rate
The tax rate is 5% of the charges made by the consumer.
Registration As a Provider or
Paying Agent
Utility Providers and Paying Agents should register
with the City for proper utility classification and to ensure any ordinance
updates are forwarded to you without delay.
Reporting & Remitting
A Utility Users Tax Return is submitted
to the tax administrator on or before the 20th of each month that includes
the amount of taxes billed by the service supplier during the preceding
month. The full amount of the tax collected shall be included at the time
the return is filed.
We prefer the remittance filed with the City’s Utility Users Tax Return form, however, service providers/paying agents may use their own or a generic form as long as the appropriate information is included and correct tax rate is applied.
Penalty
Taxes collected from a service user and not remitted to the tax administrator
on or before the due dates are delinquent. Penalties for delinquency in
remittance of any tax collected or any deficiency determination is 15%
of the total tax collected.
Wireless Telecommunications
Best Practices
To achieve administrative efficiency, tax uniformity and fairness, the
Tax Administrator has adopted a “Best Practices Policy 1.0 (Version
9)” regarding the taxation of wireless packages. The City has determined
that this is consistent with its existing Utility Users Tax ordinance
and the federal Wireless Telecommunications Sourcing Act.
Any person conducting business from or in the City of Ventura is subject to the City’s Business License Tax. Providing utility service to customers located in the City of Ventura constitutes a presence in the City of Ventura and requires a City Business License.
No Longer Providing Service
Upon cessation of business for any reason, please notify our office in
writing and remit all the collected taxes immediately.
For additional information, you may contact us at:
Business Tax Office
City Hall, 501 Poli Street, Rm. 107,
Ventura, CA 93001,
or call: (805) 658-4715.