Chapter 7.70 — UTILITY USERS TAX

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

7.70.010 Title.¶

7.70.020 Definitions.¶

7.70.030 Exemptions.¶

7.70.040 Reserved.¶

7.70.050 Telephone users tax.¶

7.70.055 Exclusion of Internet access from telephone tax.¶

7.70.060 Electricity users tax.¶

7.70.070 Gas users tax.¶

7.70.071 Self-collection of tax from service users receiving direct purchase¶

7.70.075 Video service tax.¶

7.70.080 Interest and penalty.¶

7.70.090 Actions to collect.¶

7.70.095 Duty to remit--Procedures.¶

7.70.100 Duty to collect--Procedures.¶

7.70.110 Additional powers and duties of tax administrator.¶

7.70.120 Assessment--Administrative remedy.¶

7.70.125 Appeals.¶

7.70.130 Records.¶

7.70.140 Other refunds.¶

7.70.150 Severability.¶

7.70.160 Operative date.¶

7.70.170 Notice of changes to ordinance.¶

7.70.180 Effect of state and federal authorization.¶

7.70.190 Verification audit.¶

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