Chapter 3.56
UTILITY USERS’ TAX
Sections:
3.56.010   Definitions.
3.56.020   Constitutional exemptions.
3.56.030   Telephone users’ tax.
3.56.040   Electricity users’ tax.
3.56.050   Gas users’ tax.
3.56.060   Water users’ tax.
3.56.070   Interest and penalty for payment failure.
3.56.080   Actions to collect tax from service users.
3.56.090   Duty to collect - Collection procedures.
3.56.100   Additional powers of finance director.
3.56.110   Refusal by service supplier to collect and report tax - Determination of tax by finance director.
3.56.120   Finance director may assume responsibility for collections - Payment demand to service user.
3.56.130   Appeals.
3.56.140   Records to be kept by service suppliers.
3.56.150   Refunds for overpayments and erroneous payments.
3.56.160   Violations a misdemeanor.
3.56.170   Conflicts with California Public Utilities Commission.
3.56.180   Certain uses exempt.
3.56.190   Refunds for low income persons.
3.56.200   Tax exemption for low income persons sixty years of age and older.
3.56.210   Tax exemption for agricultural irrigation.