DATE: February 17, 2026
TO: Mayor and City Council
FROM: Director of Finance
SUBJECT
Hayward Municipal Code Update: Introduction of an Ordinance Amending Sections 8-18.20 to 8-18.40, 8-18.120 to 8-18.170, and 8-18.190 to 8-18.200, of Article 18, Chapter 8 of the Hayward Municipal Code Related to the Utility User Tax
RECOMMENDATION
That the City Council introduces the attached ordinance (Attachment II) amending Sections 8-18.20 to 8-18.40, 8-18.120 to 8-18.170, and 8-18.190 to 8-18.200, of Article 18, Chapter 8 of the Hayward Municipal Code to revise the procedural aspects of the previously adopted Utility User Tax ordinance.
SUMMARY
This ordinance amendment does not change the Utility Users Tax (hereinafter, “UUT”) rate, tax base, or voter-approved duration. Instead, it makes procedural and non-substantive updates to clarify collection, remittance, enforcement, and appeal provisions, and corrects minor drafting issues identified during implementation.
ATTACHMENTS
Attachment I Staff Report
Attachment II Resolution