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Scotts Valley · Buying & selling

Utility users tax in Scotts Valley

Scotts Valley's own rules on utility users tax, with the code text for every value.

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Each rule below links to the section of the Scotts Valley Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What Scotts Valley's code says

Scotts Valley code What Scotts Valley's code adds
Tax on electricity
  • 4% of electricity charges, including service, transport and delivery.
    Applies: Electricity users other than electric or gas companies.
    § 3.35.040 · code text
    Every person using electrical energy in the city, other than an electrical or gas corporation, shall pay a tax at the rate of four percent of the charges billed for such energy, including charges for service, transportation and delivery.
Tax on gas
  • 4% of charges billed to the master meter user.
    Applies: Master meter users who submeter gas to apartment or mobilehome park tenants.
    § 3.35.060 · code text
    The master meter user shall pay to the service supplier four percent of the charges billed by the service supplier to the master meter user.
Exemptions
  • People in the local utility's Low Income Rate Assistance (LIRA) program are exempt.
    Applies: A written application to the director is required.
    § 3.35.020 · code text
    Service users qualified for and participating in the local electrical and gas corporation "Low Income Rate Assistance" program (LIRA);

Who this affects

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Frequently asked questions

Does Scotts Valley charge a utility users tax?

Scotts Valley's code: 4% of electricity charges, including service, transport and delivery. (Electricity users other than electric or gas companies.) (§ 3.35.040); 4% of charges billed to the master meter user. (Master meter users who submeter gas to apartment or mobilehome park tenants.) (§ 3.35.060).

General information, not legal advice.

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Scotts Valley Municipal Code — full text