Sections:

• 3.10.010 Title.
• 3.10.020 Definitions.
• 3.10.030 Constitutional and statutory exemptions.
• 3.10.040 Telecommunications users tax.
• 3.10.050 Video users tax.
• 3.10.060 Electricity users tax.
• 3.10.070 Gas users tax.
• 3.10.080 Collection of tax from service users receiving direct purchase of gas or electricity.
• 3.10.090 Refuse collection users tax.
• 3.10.100 Effect of commingling taxable items with nontaxable items.
• 3.10.110 Substantial nexus/minimum contacts.
• 3.10.130 Duty to collect – Procedures.
• 3.10.140 Collection penalties – Service suppliers or self-collectors.
• 3.10.150 Deficiency determination and assessment – Tax application errors.
• 3.10.160 Administrative remedy – Nonpaying service users.
• 3.10.170 Actions to collect.
• 3.10.180 Additional powers and duties of the Tax Administrator.
• 3.10.190 Records.
• 3.10.200 Refunds/credits.
• 3.10.210 Appeals.
• 3.10.220 No injunction/writ of mandate.
• 3.10.230 Remedies cumulative.
• 3.10.240 Notice of changes to chapter.
• 3.10.250 Future amendment to cited statute.
• 3.10.260 Annual rate review and independent audit of tax collection, exemption, remittance and expenditure.
• 3.10.270 No increase in tax percentage or change in methodology without voter approval – Amendment or repeal.
• 3.10.280 Repealed.