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Mammoth Lakes · Buying & selling

Utility users tax in Mammoth Lakes

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

What Mammoth Lakes's code says

Mammoth Lakes code What Mammoth Lakes's code adds
Tax on electricity
  • The tax is 2½% of electricity charges.
    Applies: On and after July 1, 1997.
    § 3.18.060 · code text
    Notwithstanding the foregoing, on and after July 1, 1997, the tax imposed by this section shall be at the rate of 2½ percent of charges made for such services and shall be paid by the person paying for such services.
Tax on gas
  • The tax is 2½% of gas charges.
    Applies: On and after July 1, 1997; it was 3½ percent before.
    § 3.18.070 · code text
    The tax imposed by this section shall be at the rate of 3½ percent of the charges made for the gas and shall be billed to and paid by the person using the gas.
Tax on water, phone or cable
  • The tax is 2½% of telephone charges.
    Applies: Intrastate telephone services, on and after July 1, 1997; it was 3½ percent before.
    § 3.18.050 · code text
    The tax imposed by this section shall be at the rate of 3½ percent of charges made for such services and shall be paid by the person paying for such services.

Who this affects

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Frequently asked questions

Does Mammoth Lakes charge a utility users tax?

Mammoth Lakes's code: The tax is 2½% of electricity charges. (On and after July 1, 1997.) (§ 3.18.060); The tax is 2½% of gas charges. (On and after July 1, 1997; it was 3½ percent before.) (§ 3.18.070).

General information, not legal advice.

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