Chapter 3.16 UTILITY USERS’ TAX
This chapter is included in your selections.
Sections:
- 3.16.010 Short title and purpose.
- 3.16.020 Definitions.
- 3.16.030 Constitutional, statutory, and other exemptions.
- 3.16.040 Telecommunication users’ tax.
- 3.16.050 Electricity users’ tax.
- 3.16.060 Gas users’ tax.
- 3.16.070 Collection of tax from service users receiving direct purchase of gas or electricity.
- 3.16.080 Video users’ tax.
- 3.16.090 Water users’ tax.
- 3.16.100 Bundling taxable items.
- 3.16.110 Substantial nexus/minimum contact.
- 3.16.120 Duty to collect procedures.
- 3.16.130 Collection penalties—Service suppliers.
- 3.16.140 Actions to collect.
- 3.16.150 Deficiency determination and assessment—Tax application errors.
- 3.16.160 Administrative remedy—Nonpaying service users.
- 3.16.170 Additional powers and duties of the tax administrator.
- 3.16.180 Records.
- 3.16.190 Refunds.
- 3.16.200 Appeals.
- 3.16.210 No injunction/writ of mandate.
- 3.16.220 Notice of changes to chapter.
- 3.16.230 Effect of state and federal reference/authorization.
- 3.16.240 No increase in tax percentage or change in methodology without voter approval—Amendment or repeal.
- 3.16.250 Remedies cumulative.
- 3.16.260 Interaction with prior tax.