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- Description
- Amends Ch. 3.10, utility users tax
- Disposition
-
Codified
- Adoption Date
- 2014
- Affecting
-
3.10.010, Title
(Amended by § 1)
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3.10.020, Definitions
(Amended by § 1)
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3.10.030, Constitutional and statutory exemptions
(Amended by § 1)
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3.10.040, Telecommunications users tax
(Amended by § 1)
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3.10.050, Video users tax
(Amended by § 1)
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3.10.060, Electricity users tax
(Amended by § 1)
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3.10.070, Gas users tax
(Amended by § 1)
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3.10.080, Collection of tax from service users receiving direct purchase of gas or electricity
(Amended by § 1)
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3.10.090, Refuse collection users tax
(Amended by § 1)
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3.10.100, Effect of commingling taxable items with nontaxable items
(Amended by § 1)
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3.10.110, Substantial nexus/minimum contacts
(Amended by § 1)
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3.10.130, Duty to collect – Procedures
(Amended by § 1)
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3.10.140, Collection penalties – Service suppliers or self-collectors
(Amended by § 1)
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3.10.150, Deficiency determination and assessment – Tax application errors
(Amended by § 1)
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3.10.160, Administrative remedy – Nonpaying service users
(Amended by § 1)
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3.10.170, Actions to collect
(Amended by § 1)
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3.10.180, Additional powers and duties of the Tax Administrator
(Amended by § 1)
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3.10.190, Records
(Amended by § 1)
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3.10.200, Refunds/credits
(Amended by § 1)
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3.10.210, Appeals
(Amended by § 1)
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3.10.220, No injunction/writ of mandate
(Amended by § 1)
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3.10.230, Remedies cumulative
(Amended by § 1)
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3.10.240, Notice of changes to chapter
(Amended by § 1)
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3.10.250, Future amendment to cited statute
(Amended by § 1)
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3.10.260, Annual rate review and independent audit of tax collection, exemption, remittance and expenditure
(Amended by § 1)
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3.10.270, No increase in tax percentage or change in methodology without voter approval – Amendment or repeal
(Amended by § 1)
- Previously Affecting