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Division IX — TAXES

3-59 - UTILITY USERS TAX.

Alameda Municipal Code · 2026-09 edition · updated 2026-10-02 · Alameda

3-59.1 - Title and Purpose.

3-59.2 - Definitions.

3-59.3 - Constitutional, Statutory, Senior and Low Income Exemptions.

3-59.4 - Telecommunication Users Tax.

3-59.5 - Video Users Tax.

3-59.6 - Electricity Users Tax.

3-59.7 - Gas Users Tax.

3-59.8 - Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity.

3-59.9 - Effect of Commingling Taxable Items with Nontaxable Items.

3-59.10 - Substantial Nexus/Minimum Contacts.

3-59.11 - Duty to Collect; Procedures.

3-59.12 - Collection Penalties; Service Suppliers or Self-Collectors.

3-59.13 - Deficiency Determination and Assessment; Tax Application Errors.

3-59.14 - Administrative Remedy; Non-paying Service Users.

3-59.15 - Actions to Collect.

3-59.16 - Additional Powers and Duties of the Tax Administrator.

3-59.17 - Records.

3-59.18 - Refunds/Credits.

3-59.19 - Appeals.

3-59.20 - No Injunction/Writ of Mandate.

3-59.21 - Remedies Cumulative.

3-59.22 - Notice of Changes to Ordinance.

3-59.23 - Future Amendment to Cited Statute.

3-59.24 - Rate Review and Audit of Tax Collection, Exemption, Remittance and Expenditure.

3-59.25 - No Increase in Tax Percentage or Change in Methodology Without Voter…

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