The City levies a 10% tax on gas, electricity, water/wastewater, video (CATV and IP-TV) and telecommunications services. The tax on prepaid wireless services is 9%.
Senior Citizens Exemption Program
There is an exemption for low-income seniors over the age of 62 and low-income individuals with disabilities. Contact WISE & Healthy Aging to apply.
- WISE & Healthy Aging, 1527 Fourth St, 2nd Floor, Santa Monica, CA 90401
- Ph: 310-394-9871
- Email: email@example.com
You can pay by mail or electronic transfer.
- Check payable to: City of Santa Monica
- Attention: Treasury, 1717 4th Street, Suite 150, Santa Monica, CA 90401
- Download Remittance Form
Electronic funds transfer (EFT): Please contact the Treasury Section.
The amount of tax collected in one month shall be remitted on or before the 20th day of the following month.
Payments are delinquent if not paid on or before the 20th day of the following month. The City will assess a 15% penalty on delinquent payments.
Businesses can address unpaid or incorrect payments without incurring the penalty if they provide the information voluntarily and before the City or any other California municipality has raised the issue or initiated an inquiry. This provision is described in the municipal code (6.72.090).
- Utility Users Tax Administrative Rules
- Utility Users Tax Municipal Code (6.72)
- Utility Users Tax Information (link to Santa Monica information from Muni Services; a general UUT information database)