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

Non-residential use of telephone communications services, electricity, natural gas, steam and water is subject to the Utility Users Tax (UUT) under the rules in Article 10. The tax is also levied on mobile telephone communications services for both non-residential and residential users. The Utility Users Tax is generally collected from the users by the service providers.  

Common exemptions from UUT include:

• Telephone and water lifeline rates
• Components of gas and electric bills calculated on baseline rates
• Residential customers (except for mobile telephone communications services), and
• Utility service suppliers providing the service.

The Access Line Tax (ALT) is imposed on persons subscribing to telephone communications services within the City and County of San Francisco, and applies to each “access line” within the City’s tax jurisdiction, subject to certain exceptions. This tax is also generally collected from users by service providers.

An Access Line is any connection whether by wire or by wireless technology, from a customer location to a provider of telephone communications services offered to the public for compensation.  It 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, using such telephone number.  

Additional Information

• ALT Prepaid Rate Change Notification Effective April 1, 2024 (PDF)
• ALT Prepaid Rate Change Notification Effective April 1, 2023 (PDF)
• San Francisco Business and Regulation Code Article 10: Utility User Tax 
• San Francisco Business and Regulation Code Article 10B: Access Line Tax
• Access Line Tax and Telephone User Tax Prop O Draft Ordinance  (PDF)