• The Taxation of Utilities and Cable Television Companies Act gives the authority to a council to charge utilities and cable television companies a municipal business tax at a rate of not more than 2.5% of a company's gross revenue for the previous year. The legislation also establishes a provincial business tax on utilities and cable television companies that provide services in unincorporated areas of the province.
  
  
• The provincial business tax is also based on a company's gross revenue from the previous year.
  
  
• The current provincial rates are as follows:

• Utilities - 2.5%
• Cable Television - 0%

• Utilities tax is administered by the province.