Chapter 3.44 UTILITY USERS’ TAX
This chapter is included in your selections.
Sections:
- 3.44.010 Purpose and intent – Definitions.
- 3.44.020 Exemptions – Generally.
- 3.44.021 Exemptions – Senior citizens.
- 3.44.022 Repealed.
- 3.44.030 Telephone users’ tax – Imposition – Maximum rate – Exclusions and exemptions – Collection – Validation.
- 3.44.040 Electricity users’ tax – Imposition – Rate – Collection – Exemptions – Rebates.
- 3.44.050 Gas users’ tax – Imposition – Rate – Collection – Exemptions – Rebates.
- 3.44.060 Delinquent payments – Determination – Interest and penalties.
- 3.44.070 Actions to collect.
- 3.44.080 Duty to collect and remit – Billing procedure.
- 3.44.090 Administration and enforcement.
- 3.44.100 Assessment for taxes not remitted – Notice – Hearing – Exceptions.
- 3.44.110 Recordkeeping duty.
- 3.44.120 Refunds.
- 3.44.130 Disposition of revenues – Utilization.
- 3.44.140 Effective date – Billing procedure.
- 3.44.150 Establishment of rate – Public hearing requirements – Power to abate.
- 3.44.160 Violations deemed infractions.