MuniServices has released a Policy Update on legislative changes and consumer trends impacting User Utility Tax (UUT) revenues for local government in California. MuniServices is the leader in UUT taxation issues and is the only revenue enhancement firm with both a state and federal government relations presence to address this complicated local government revenue source.

The Policy Update identifies MuniServices’ three core guiding principles for the evaluation of local government tax policy:

• Fairness: Treat similar services and taxpayers the same by using technology-neutral definitions. In doing so, you will have a broader tax base with a lower tax rate for all.
• Democracy and Local Control: By California law, the voters must approve local taxes (majority vote for general taxes and 2/3 vote for special taxes). State and federal laws should not interfere with the voters’ decision to impose local taxes on themselves in order to pay for local services.
• Ease of Administration: Where possible, tax jurisdictions should adopt procedures that achieve efficiency and ease of administration. State and federal laws should facilitate those goals.

The three page document was written by Brenda Narayan, Director of Government relations for MuniServices.

You can download the Policy Update (PDF) here: MuniServices UUT March 2014