CHAPTER 3.26: UTILITY USERS’ TAX
Section
   3.26.010   Title and purpose.
   3.26.020   Definitions.
   3.26.030   Exemptions.
   3.26.040   Telecommunications users' tax.
   3.26.050   Video users' tax.
   3.26.060   Gas users' tax.
   3.26.070   Electricity users' tax.
   3.26.080   Solid waste collection and disposal users' tax.
   3.26.090   Water users' tax.
   3.26.100   Sewer users' tax.
   3.26.110   Bundling taxable items with non-taxable items.
   3.26.120   Duty to collect–Procedures.
   3.26.130   Collection penalties–Service suppliers.
   3.26.140   Actions to collect.
   3.26.150   Deficiency determination and assessment–Tax application errors.
   3.26.160   Administrative remedy–Non-paying service users.
   3.26.170   Additional powers and duties of the Tax Administrator.
   3.26.180   Records.
   3.26.190   Refunds.
   3.26.200   Appeals.
   3.26.210   Notice of changes to chapter.
   3.26.220   Effect of State and Federal reference–Authorization.
   3.26.230   Independent audit.
   3.26.240   Effective date.
   3.26.250   Remedies cumulative.