Chapter 4.28 UTILITY USER TAX This chapter is included in your selections. Sections: 4.28.010 Definitions 4.28.020 Tax Imposed 4.28.030 Exemptions 4.28.040 Payment and Collection of Tax 4.28.050 Actions to Collect Enforcement 4.28.060 Duty to Collect, Procedures 4.28.070 Powers and Duties of Director of Finance 4.28.080 Refunds; Erroneous Payments 4.28.090 Effective Date