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Gardena · Buying & selling

Utility users tax in Gardena

Gardena'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 Gardena Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What Gardena's code says

Gardena code What Gardena's code adds
Tax on electricity
  • The utility tax is 5% of electricity charges.
    § 3.20.040 · code text
    The tax imposed by this section shall be at the rate of five percent (5%) of the charges made for such electricity, and for any supplemental services or other associated activities directly related to and/or necessary for the provision of electricity to the service user
Tax on gas
  • The utility tax is 5% of gas charges.
    § 3.20.050 · code text
    The tax imposed by this section shall be at the rate of five percent (5%) of the charges made for such gas, including all services related to the storage, transportation and delivery of such gas.
Exemptions
  • Heads of household aged 60 or older, or receiving supplemental Social Security, can apply for an exemption.
    Applies: No exemption for service through a master meter, or for taxes paid or funded by a public agency.
    § 3.20.100 · code text
    An individual shall be made exempt from the taxes imposed by this chapter if he or she is the head of a household and either or both: 1. Is sixty years old or older; or 2. Receives supplemental Social Security benefits.
Tax on water, phone or cable
  • The utility tax is 5% of all telephone service charges.
    Applies: Communication (telephone) services.
    § 3.20.030 · code text
    The tax imposed by this section shall be at the rate of five percent of all charges made for such services and shall be collected from the service user by the service supplier or its billing agent.

Who this affects

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Frequently asked questions

Does Gardena charge a utility users tax?

Gardena's code: The utility tax is 5% of electricity charges. (§ 3.20.040); The utility tax is 5% of gas charges. (§ 3.20.050).

General information, not legal advice.

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