Each service provider is required to submit a UUT return together with payment for the tax collected to the Tax Collector on or before the last day of the month following the last day of the month for which the tax was collected. Example: The last day to file a UUT return for the reporting period of March is by April 30.
If the last day of the reporting period falls on a Saturday, Sunday or holiday, then your return must be postmarked or delivered to the Tax Collector's office on or before 5:00 p.m. of the next business day.
Note: Special Agreements have been established with many UUT providers for alternative reporting periods. For more information regarding an Administrative Agreement to vary the strict requirement of remitting a monthly UUT return, please contact Report and Account Services at:
700 H Street, Room 1710,
Sacramento, CA 95814
Or by telephone at (916) 874-8744.
The full amount of the tax collected shall be remitted to the Tax Collector at the time the return is filed.