Chapter 5.04 UTILITY OCCUPATION TAX This chapter is included in your selections. Sections: 5.04.010 Authority. 5.04.020 Definitions. 5.04.030 License – Required. 5.04.040 Levied. 5.04.050 Taxes due and payable. 5.04.060 Losses. 5.04.070 Records. 5.04.080 Debt. 5.04.090 Refunds. 5.04.100 Penalty for violation. 5.04.110 Annexations. 5.04.120 Administration.