Is there a maximum tax that can be paid?
Yes. A utility user is limited to combined electric, gas, and water utility user taxes (a "cap") of $12,000 per year.

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1. Who must pay the utility user tax?
2. Who is exempt from the utility user tax?
3. How much is the tax?
4. Is there a maximum tax that can be paid?
5. How is the maximum tax, or "cap" applied?
6. When was the UUT implemented?
7. Where can I get more information?