CHAPTER 3.12: TELEPHONE, GAS AND ELECTRICITY TAX

Section

   3.12.010   Definitions

   3.12.020   Exemptions

   3.12.030   Telephone user tax

   3.12.040   Electricity user tax

   3.12.050   Gas user tax

   3.12.060   Limit on amount of tax to be paid

   3.12.070   Actions to collect

   3.12.080   Duty to collect; procedures

   3.12.090   Tax Administrator; additional powers and duties

   3.12.100   Failure to pay tax; penalty

   3.12.110   Refunds

   3.12.120   Conflict with state agency

   3.12.130   Duty to keep records