Chapter 5.76 Utilities Tax

Section 5.76.010 Definitions

Section 5.76.020 Constitutional and Statutory Exemptions

Section 5.76.030 Telephone Users' Tax

Section 5.76.040 Electricity Users' Tax

Section 5.76.050 Gas Users' Tax

Section 5.76.060 Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity

Section 5.76.070 Water Users' Tax

Section 5.76.080 Video Users' Tax

Section 5.76.090 Bundling Taxable Items with Non-Taxable Items

Section 5.76.100 Substantial Nexus / Minimum Contacts

Section 5.76.110 Duty to Collect--Procedures

Section 5.76.120 Collection Penalties - Service Suppliers and Self-Collectors

Section 5.76.130 Actions to Collect

Section 5.76.140 Deficiency Determination and Assessment - Tax Application Errors

Section 5.76.150 Administrative Remedy - Non-Paying Service Users

Section 5.76.160 Additional Powers and Duties of the Tax Administrator

Section 5.76.170 Records

Section 5.76.180 Refunds

Section 5.76.190 Appeals

Section 5.76.200 Notice No Injunction/Writ of Mandate

Section 5.76.210 Notice of Changes to Ordinance

Section 5.76.220 Future Amendment fo Cited Statute

Section 5.76.230 Severability