§ 707.1.

UTILITY USERS TAX EXEMPTION

a.

No tax shall be levied upon residential telephone communications service or upon the use in the City and County of San Francisco by residential customers of electrical energy or gas, water or steam which is delivered through mains or pipes or of any other utility service after June 30, 1988.

b.

For the purposes of this Section, “residential customer” shall mean any customer paying for the utility service at a residential or domestic rate consistent with the rate schedule set by the California Public Utilities Commission or any other rate-making authority.

c.

This Section was adopted by the voters of San Francisco at the November 3, 1987 election and may be amended only by the vote of the electorate.

History

(Added by Proposition R, 11/3/87; Amended by Proposition O, § 4, 11/4/2008)

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