Who must pay the utility user tax?
Utility users pay the tax to the utility services suppliers, who assess the tax on their customer bills, collect the tax and remit it to the city.

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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. If I overpay, how do I receive a refund?
7. When was the UUT implemented?
8. Where can I get more information?