Agenda Item No: K.15
AGENDA REPORT
DATE: November 18, 2025
TO: Mayor and Council
FROM: David Gassaway, City Manager
SUBJECT: Resolution 2025-229 FN Adding a Rule to Allow an Annual and Quarterly Billing Option for Utility User Tax Payments
Implementing a New Payment Rule Pursuant to Chapter 18.42 of the Fairfield Municipal Code to Allow an Annual and Quarterly Billing Option for Utility User Tax Payments
Funding Source: N/A
Contact: Ashley Doyle, (707) 428-7596
RECOMMENDED ACTION
Adopt resolution.
STATEMENT OF ISSUE
Fairfield Municipal Code Section 18.42 of Chapter 18 (Taxation) currently allows any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society to submit their utility user tax (UUT) on a monthly basis to the Director of Finance, acting in their delegated capacity as the Tax Administrator of the City of Fairfield. This payment system creates an administrative burden on both service providers and City’s staff to process payments for less than $50 a month.
Over 1,000 UUT payments were received in Fiscal Year 2025 that were between one cent and $50.
DISCUSSION
The Finance Department would like to provide an annual and quarterly payment option to Section 18.42 for the payment of UUT’s, if the total amount to be paid to the City is less than $50 a month. This resolution would authorize the Tax Administrator to adopt a new payment rule to allow for annual or quarterly billing of UUT payments for any amount less than $50 a month for the purpose of carrying out and enforcing the payment, collection, and remittance of taxes imposed by Chapter 18 of the Fairfield Municipal Code.
FINANCIAL IMPACT
N/A
PUBLIC CONTACT/ADVISORY BODY RECOMMENDATION
N/A
ALTERNATIVE ACTION
Council may choose not to approve the resolution, which will add administrative costs to the City of the Fairfield.
COORDINATED WITH
City Attorney’s Office
STAFF CONTACT
Ashley Doyle, Budget Officer
(707) 428-7596
[email protected]
ATTACHMENTS
Attachment 2: Proposed Resolution