What if a utility supplier fails or refuses to collect the tax from the utility user?
The utility supplier will be liable for the tax and for penalties and interest. The County of Alameda Tax Collector’s Office will determine and assess the utility users tax due, plus penalties and interest. The penalty is 5% of the tax due. If the tax due is not remitted within 10 working days after the date of delinquency, the utility supplier shall pay a total penalty of 20% of the amount of tax owed. In addition, the utility supplier shall pay 1% interest per month on the amount of tax owed exclusive of penalties, from the date on which the tax first became delinquent until paid.
