§ 4.40.010. Purpose. |
§ 4.40.020. Definitions. |
§ 4.40.030. Telephone users tax. |
§ 4.40.040. Electricity users tax. |
§ 4.40.050. Gas users tax. |
§ 4.40.060. Collection of tax from service users receiving direct purchase of gas or electricity. |
§ 4.40.070. Water users tax. |
§ 4.40.080. Video users tax. |
§ 4.40.090. Constitutional and statutory exemptions. |
§ 4.40.100. Effect of bundling taxable items with non-taxable items. |
§ 4.40.110. Substantial nexus/minimum contacts. |
§ 4.40.120. Duty to collect: Procedures. |
§ 4.40.130. Filing return and payment. |
§ 4.40.140. Collection penalties—Service suppliers and self-collectors. |
§ 4.40.150. Deficiency determination and assessment—Tax application errors. |
§ 4.40.160. Administrative remedy—Non-paying service users. |
§ 4.40.170. Actions to collect. |
§ 4.40.180. Additional powers and duties of the tax administrator. |
§ 4.40.190. Records. |
§ 4.40.200. Refunds. |
§ 4.40.210. Appeals. |
§ 4.40.220. No injunction/writ of mandate. |
§ 4.40.230. Remedies cumulative. |
§ 4.40.240. Notice of changes to ordinance. |
§ 4.40.250. Severability. |
§ 4.40.260. Future amendment to cited statute. |
§ 4.40.270. Annual audit. |