SAN FRANCISCO—California’s plan to cut water usage by 25% is meeting resistance from some cities and water districts across the state, according to more than 200 letters released this week by the state’s water board.

The objections come after Gov. Jerry Brownrecently ordered the first-ever mandatory water cuts as the state struggles through one of its worst droughts.

This month, the state board charged with implementing those cuts released a proposal mandating some users cut more than others. Now, those municipalities and agencies have responded, some with complaints.

Richard Solbrig, general manager of the South Tahoe Public Utility District, which serves the alpine ski resorts near the large, freshwater Lake Tahoe, said in his letter that the board hadn’t counted the district’s tourist population when calculating the area’s water usage.

Ski resorts’ snow-making operations are the district’s biggest customers and the local economy depends on those resorts, Mr. Solbrig said.