Division 2 — BOARDS AND COMMISSIONS
Chapter 3.26 — COMMUNICATION USERS TAX
Benicia Municipal Code · 2026-09 edition · updated 2026-10-02 · Benicia
§ 3.26.010. Short title.¶
§ 3.26.020. Adoption.¶
§ 3.26.030. Definitions.¶
§ 3.26.040. Constitutional, statutory, and other exemptions.¶
§ 3.26.050. Communication users tax.¶
§ 3.26.060. Bundling taxable items with nontaxable items.¶
§ 3.26.070. Substantial nexus/minimum contacts.¶
§ 3.26.080. Duty to collect – Procedures.¶
§ 3.26.090. Collection penalties – Service suppliers.¶
§ 3.26.100. Actions to collect.¶
§ 3.26.110. Deficiency determination and assessment – Tax application errors.¶
§ 3.26.120. Administrative remedy – Nonpaying service users.¶
§ 3.26.130. Additional powers and duties of the tax administrator.¶
§ 3.26.140. Records.¶
§ 3.26.150. Refunds.¶
§ 3.26.160. Appeals.¶
Section 1094.6.¶
§ 3.26.170. No injunction/writ of mandate.¶
§ 3.26.180. Notice of changes to ordinance.¶
§ 3.26.190. Future amendment to cited statute.¶
§ 3.26.200. No increase in tax percentage or change in methodology without voter¶
§ 3.26.210. Independent audit of tax collection, exemption, remittance, and expenditure.¶
§ 3.26.220. Interaction with prior tax.¶
§ 3.26.230. Remedies cumulative.¶
§ 3.26.240. Benefit to all persons.¶
§ 3.26.250. Power in addition.¶
§ 3.26.260. Conflicting provisions.¶
§ 3.26.270. Liberal construction.¶
§ 3.26.280. Defect or omission – Validity of proceedings or taxes.¶
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