Skip to content

Earlier editions: 2020-112018-112026-09

DIVISION 20. MUNICIPAL WATER DISTRICTS 71000-73001›PART 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS 72000-72077›CHAPTER 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District 72060-72077›ARTICLE 6. Powers—Utility Tax 72072-72072.12

§ 72072.5

California Water Code · 2026-10 edition · updated 2026-10-04 · California

The taxes imposed by this article shall be collected, insofar as practicable, at the same time as, and along with, the charges made in accordance with the regular billing practice of the service supplier. If the amount paid by a service user to a service supplier is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.

(Added by Stats. 1975, Ch. 291.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — California Water Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.