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Martinez · Buying & selling

Utility users tax in Martinez

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

What Martinez's code says

Martinez code What Martinez's code adds
Tax on electricity
  • The tax is 3.25% of electricity charges.
    § 3.20.060 · code text
    The Electricity Users Tax shall be at the rate of three and quarter percent (3.25%) of the charges made for such energy by an electrical corporation providing service in the City
Tax on gas
  • The tax is 3.25% of gas charges.
    § 3.20.070 · code text
    The Gas Users Tax shall be at the rate of three and a quarter percent (3.25%) of the charges made for the gas
Exemptions
  • People in PG&E's LIRA program or the phone company's Lifeline program are fully exempt from gas, electric and phone taxes.
    § 3.20.110 · code text
    Persons who are qualified under the Low Income Rate Assistance ("LIRA") program of Pacific Gas and Electric Company, and persons who are qualified under the Lifeline program of the telephone corporation shall be exempt in whole from paying the gas, electrical, and Telephone Users Taxes imposed by this chapter.
  • People who qualify as claimants under the state Senior Citizens Property Tax Assistance Law are exempt from this tax.
    § 3.20.110 · code text
    Any individual who qualifies as a "claimant" under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. (Chapter 1, commencing with Section 20501, of Part 10.5 of Division 2 of the Revenue and Taxation Code of the State of California) shall be exempt from the tax imposed by this chapter
Tax on water, phone or cable
  • The tax is 3.25% of telephone charges.
    Applies: Telephone communication services.
    § 3.20.040 · code text
    The Telephone Users Tax shall be at the rate of three and a quarter percent (3.25%) of the charges made for such services

Who this affects

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Frequently asked questions

Does Martinez charge a utility users tax?

Martinez's code: The tax is 3.25% of electricity charges. (§ 3.20.060); The tax is 3.25% of gas charges. (§ 3.20.070).

General information, not legal advice.

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