Title
Utility User Tax Assessment for DirecTV, LLC
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FileID
File ID: 2026-01533
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Location
Location: Citywide
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Recommendation
Recommendation: Conduct a public hearing and, upon conclusion, pass a Motion to confirm the Utility User Tax assessment for DirecTV, LLC.
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Contact
Contact: Bryan Howard, Finance Manager, (916) 808-4847, bdhoward@cityofsacramento.org; Cham Tu, Program Manager, (916) 808-7540, ctu@cityofsacramento.org; Department of Finance
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Presenter
Presenter: Bryan Howard, Finance Manager, (916) 808-4847, bdhoward@cityofsacramento.org; Department of Finance
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Attachments
Attachments:
1-Description/Analysis
2-Utility User Tax Assessment for DirecTV, LLC
3-DirecTV, LLC Audit Report (Redacted)
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Description/Analysis
IssueDetail
Issue Detail: The Revenue Division in the Department of Finance is responsible for administering the City of Sacramento (City) Utility User Tax (UUT) in accordance with parameters set forth in Sacramento City Code (SCC) Chapter 3.32. To ensure compliance with the City's UUT, the Revenue Division audits UUT remitters for all periods within the statute of limitations.
UUT is charged by utility service providers to customers in the City at rates specified in SCC Chapter 3.32. UUT collected in one month shall be remitted to the City on or before the last day of the following month (for example, UUT collected by a service provider from their customers in the month of November is due on or before December 31st).
The City's UUT rates are as follows:
Communications User Tax
7.0%
Electricity User Tax
7.5%
Gas User Tax
7.5%
Cable Television User Tax
7.5%
If the UUT is not remitted to the City timely, then the UUT is considered delinquent. Delinquent UUT is subject to a 15% penalty applied to the UUT principal amount for the taxing period. An additional 1% per month, or fraction thereof, exclusive of penalties, is imposed on delinquent UUT from the date the penalty is imposed to...
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