Chapter 3.26 — UTILITY USERS' TAX
Cathedral City Municipal Code · 2026-07 edition · updated 2026-10-02 · Cathedral City
§ 3.26.010. Ordinance title.¶
§ 3.26.020. Definitions.¶
§ 3.26.030. Exemptions.¶
§ 3.26.040. Telecommunications users' tax.¶
§ 3.26.050. Video users' tax.¶
§ 3.26.060. Gas users' tax.¶
§ 3.26.070. Electricity users' tax.¶
§ 3.26.080. Tax generated on cogenerated electricity.¶
§ 3.26.090. Solid waste collection and disposal users' tax.¶
§ 3.26.100. Direct purchase of gas or electricity.¶
§ 3.26.110. Bundling taxable items with non-taxable items.¶
§ 3.26.120. Duty to collect—Procedures.¶
§ 3.26.130. Collection penalties—Service suppliers.¶
§ 3.26.140. Actions to collect.¶
§ 3.26.150. Deficiency determination and assessment—Tax application errors.¶
§ 3.26.160. Administrative remedy—Non-paying service users.¶
§ 3.26.170. Additional powers and duties of the tax administrator.¶
§ 3.26.180. Records.¶
§ 3.26.190. Refunds.¶
§ 3.26.200. Appeals.¶
§ 3.26.210. Notice of changes to ordinance.¶
§ 3.26.220. Effect of state and federal reference—Authorization.¶
§ 3.26.230. Independent audit.¶
§ 3.26.240. Effective date.¶
§ 3.26.250. Remedies cumulative.¶
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