Sacramento County hopes to attract more companies, especially manufacturers, by offering utility-tax rebates for heavy electricity users. The board of supervisors approved a measure that offers a rebate to companies with annual electric bills of at least $75,000 and plan to make capital improvements to their operations, or businesses that want to open or relocate and use that much power. So far, no companies have signed a contract for the rebate, but at least two solar-panel manufacturers are considering the offer. The county has a 2.5 percent utility tax, one-third the 7.5 percent rate in the city of Sacramento. But many other counties and cities in the state – including El Dorado, Placer and Yolo counties and the city of Folsom -- do not charge a utility tax.