General Billing

Accounts Receivable

The Billing and Collections unit issues and manages invoices and provides collection management services for City business-related activities on behalf of City Departments.
Utility Users Tax

Utility service providers (of telecommunications, water, gas, electric, video, or phone services to any customer within the City limits) are required to bill and remit the appropriate Utility Users Tax monthly to the City under Stockton Municipal Codes 3.24.
  • Utility Users Tax rate is six percent (6%).
  • Remittance form and tax collected for telecommunications and video is due by the 20th day of the month following collection.
  • Remittance form and tax collected for water, gas, and electric is due by the 28th day of the month following collection.
  • Penalty of 15% will be applied for delinquent payments received after the 28th day. In addition, interest in the amount of 0.75% will accrue monthly on the amount of tax owed.

Utility Users Tax Exemptions

  • Federal and state governments, public schools, and state universities are exempt.
    • For information and exempt entities, please review the Request for Exemption form below.
  • The tax does not apply to satellite television or internet services per federal regulations.

Utility Users Tax Forms

Paying Miscellaneous Receivable Invoices

Many miscellaneous receivable invoices can be paid online. Examples include, but are not limited to:

  • F.O.G. – Fats, Oils & Grease
  • Fire Permit & Inspections
  • False Alarms
  • Commercial / Industrial Inspections
  • Neighborhood Services / Code Enforcement

To pay miscellaneous receivables online, you do not need to set up an account in advance using Click2Gov. Have the invoice and a credit card ready, and use the following link to make an online payment:


For other payment types or for questions about the online payment system for Miscellaneous Receivables, please contact Accounts Receivable.

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Last Update : 12/06/2023, 10:23:22 AM