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San Leandro · Buying & selling

Utility users tax in San Leandro

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

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

What San Leandro's code says

San Leandro code What San Leandro's code adds
Tax on electricity
  • The electricity tax is 6% of the charges.
    § 2-4-205 · code text
    The tax imposed by this section shall be at the rate of 6% of the charges made for such electricity, and for any supplemental services or other associated activities directly related and/or necessary for the provision of electricity to the end-user, which are provided by a service supplier or non-utility supplier to a service user.
Tax on gas
  • The gas tax is 6% of the charges.
    § 2-4-210 · code text
    The tax imposed by this section shall be at the rate of 6% of the charges made for such gas, including all services related to the storage, transportation and delivery of such gas, and shall be paid by the person using such gas;
Tax on water, phone or cable
  • The telephone users tax is 6% of the charges.
    Applies: Telephone communication services.
    § 2-4-200 · code text
    The tax imposed by this section shall be at the rate of 6% of all charges made for such telephone communication services and shall be paid by the person paying for such services.
  • The communication users tax is 5.7% of the charges.
    Applies: Communication services, including telephone and video.
    § 2-17-115 · code text
    The tax imposed by this section shall be at the rate of 5.7% of the charges made for such services and shall be collected from the service user by the communication services supplier or its billing agent.

Who this affects

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Frequently asked questions

Does San Leandro charge a utility users tax?

San Leandro's code: The electricity tax is 6% of the charges. (§ 2-4-205); The gas tax is 6% of the charges. (§ 2-4-210).

General information, not legal advice.

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