§ 3-4. UTILITY USERS' TAX.

§ 3-4.1. Title. [Ord. 2118, § 1]¶

§ 3-4.2. Definitions. [Ord. 2118, § 1; Ord. 2139, § 1]¶

§ 3-4.3. Telecommunications Users' Tax. [Ord. 2118, § 1; Ord. 2139, § 2]¶

§ 3-4.4. Electricity Users' Tax. [Ord. 2118, § 1]¶

§ 3-4.5. Gas Users' Tax. [Ord. 2118, § 1]¶

§ 3-4.6. Collection of Tax From Service Users Receiving Direct Purchase of Gas or…¶

§ 3-4.7. Water Users' Tax. [Ord. 2118, § 1]¶

§ 3-4.8. Effect of Commingling Taxable Items with Nontaxable Items. [Ord. 2118, § 1;…¶

§ 3-4.9. Substantial Nexus/Minimum Contacts. [Ord. 2118, § 1; Ord. 2139, § 4]¶

§ 3-4.10. Constitutional and Statutory Exemptions. [Ord. 2118, § 1]¶

§ 3-4.10.5. Low Income Senior Citizen and Disabled Exemptions. [Ord. 2118, § 1]¶

§ 3-4.11. Duty to Collect; Procedures. [Ord. 2118, § 1]¶

§ 3-4.12. Collection Penalties; Service Suppliers or Self-Collectors. [Ord. 2118, § 1;…¶

§ 3-4.13. Deficiency Determination and Assessment; Tax Application Errors. [Ord. 2118,…¶

§ 3-4.14. Administrative Remedy; Non-paying Service Users. [Ord. 2118, § 1]¶

§ 3-4.15. Actions to Collect. [Ord. 2118, § 1]¶

§ 3-4.16. Additional Powers and Duties of the Tax Administrator. [Ord. 2118, § 1]¶

§ 3-4.17. Records. [Ord. 2118, § 1]¶

§ 3-4.18. Refunds/Credits. [Ord. 2118, § 1]¶

§ 3-4.19. Appeals. [Ord. 2118, § 1]¶

§ 3-4.20. No Injunction/Writ of Mandate. [Ord. 2118, § 1]¶

§ 3-4.21. Remedies Cumulative. [Ord. 2118, § 1]¶

§ 3-4.22. Notice of Changes to Ordinance. [Ord. 2118, § 1]¶

§ 3-4.23. Future Amendment to Cited Statute. [Ord. 2118, § 1]¶

§ 3-4.24. Penalties. [Ord. 2118, § 1]¶

§ 3-4.25. Independent Audit of Tax Collection, Exemption, Remittance and Expenditure.…¶