City Council
Introduction of an Ordinance
Amending Article 18, Chapter 8 of the
Hayward Municipal Code Related to
the Utility User Tax
February 17, 2026
• This ordinance amendment does not change the Utility Users Tax (hereinafter, “UUT”) rate, tax base, or voter-approved duration. • Procedural and non-substantive updates to clarify collection, remittance, enforcement, and appeal provisions, and
• Corrects minor drafting issues identified during implementation.
Amendments
• Sections 8-18.20 to 8-18.40: Corrects minor drafting issues • 8-18.120 to 8-18.170:
o Clarifies collection and remittance of tax
o Liabilities and determination of deficiencies including interest and penalties
o Administrative remedy
• 8-18.190 to 8-18.200: Refunds and Appeals
Amendments
Questions / Discussion