Chapter 3.20 — UTILITY USER TAX
Calabasas Municipal Code · 2026-09 edition · updated 2026-10-01 · Calabasas
3.20.010 - Short title.¶
3.20.020 - Tax imposed.¶
3.20.030 - Purpose of this chapter.¶
3.20.040 - Definitions.¶
3.20.050 - Constitutional exemptions.¶
3.20.051 - Senior citizen exemption.¶
3.20.052 - UUT exemption if eligible for CARE program.¶
3.20.060 - Telephone user tax.¶
3.20.080 - Electricity user tax.¶
3.20.090 - Gas user tax.¶
3.20.100 - Collection of tax from service users receiving direct purchase of gas or electricity.¶
3.20.105 - Effect of commingling non-taxable items with taxable items.¶
3.20.109 - Temporary rebates.¶
3.20.110 - Duty to collect—Procedures.¶
3.20.120 - Filing return and payment.¶
3.20.130 - Interest and penalty.¶
3.20.140 - Actions to collect.¶
3.20.150 - Additional powers and duties of tax administrator.¶
3.20.170 - Administrative remedy—Service users.¶
3.20.175 - Assessments and appeal.¶
3.20.180 - Records.¶
3.20.190 - Refunds.¶
3.20.200 - Appeals.¶
3.20.210 - Termination or suspension of utility user tax.¶
3.20.220 - Notice of changes to ordinance.¶
3.20.230 - Remedies cumulative.¶
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