Access Line Tax (ALT), Telephone Users Tax (TUT), Utility Users Tax (UUT)

Non-residential consumption of telephone services, electricity, natural gas, steam and water in the City and County of San Francisco is subject to the Utility Users Tax. Utility Users Tax is collected from the consumers by the service providers, and then remitted to the City on a monthly basis. The tax is also levied on cellular telephone charges for both non-residential and residential users.

Telephone and water lifeline users or gas and electricity baseline users are exempt from the Utility Users Tax. An exemption (for services other than cellular services) also applies to all residential customers, insurance companies, government and other authorities, foreign consulates and their employees, the American Red Cross, and utility service suppliers providing the service.

Access Line Tax and Telephone Users Tax applies to all suppliers of telephone “access lines” in the City & County of San Francisco.  Access line means any connection whether by wire or by wireless technology from a customer location to a provider of telephone communications.  Includes the assignment of a 10-digit telephone number for the purpose of providing telephone communications services, including without limitation voice over Internet protocol telephone communications services.  Fees are collected from telephone (including cell phone) users by telephone providers and must be separately stated on bills.  Telephone Users Tax is imposed upon every person, other than Proposition O described, whom uses telephone communications service in the City.

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