Utility Users Tax & Public Agency Accounts

Summary Some California cities and counties (Municipalities) levy Utility Users Taxes (UUT) on “users” of utilities services — such as natural gas, electricity, water, and telecommunications — within their borders.1 UUT is usually collected by the local utility distribution company (Utility) and remitted to the Municipality. In our experience, UUT should not be collected from federal, state, or local public

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You Have Solar, but Are you Actually Buying Green Energy?

When a public agency negotiates a solar power purchase agreement (PPA) they have a somewhat counterintuitive choice to make: do we want to receive renewable energy from the solar project or non-renewable energy from the solar project? In other words, does the public agency want to retain or relinquish the project’s environmental attributes, or what are commonly referred to as renewable energy certificates (RECs)?

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