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Article V — UTILITY USER TAX

Citrus Heights Municipal Code · 2026-09 edition · updated 2026-10-02 · Citrus Heights

Sec. 86-141. - Short title.

Sec. 86-142. - Tax imposed.

Sec. 86-143. - Disposition of tax revenue.

Sec. 86-144. - Definitions.

Sec. 86-145. - Constitutional exemption.

Sec. 86-146. - Exemptions.

Sec. 86-147. - Electricity user tax.

Sec. 86-148. - Gas user tax.

Sec. 86-149. - Telephone user tax.

Sec. 86-150. - Cable television user tax.

Sec. 86-151. - Sewer service user tax.

Sec. 86-152. - Interest and penalty.

Sec. 86-153. - Actions to collect.

Sec. 86-154. - Duty to collect and procedures.

Sec. 86-155. - Additional powers and duties of tax administrator.

Sec. 86-156. - Assessment; administrative remedy.

Sec. 86-157. - Records.

Sec. 86-158. - Refunds.

Sec. 86-159. - Delays in implementation.

Sec. 86-160. - Annual review.

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