Chapter 3.35 — TELECOMMUNICATION USERS’ TAX
Cupertino Municipal Code · 2026-09 edition · updated 2026-09-30 · Cupertino
3.35.010 Short Title.¶
3.35.020 Adoption.¶
3.35.030 Definitions.¶
3.35.040 Constitutional, Statutory, and Other Exemptions.¶
3.35.050 Telecommunication Users' Tax.¶
3.35.060 Bundling Taxable Items with Non-Taxable Items.¶
3.35.070 Substantial Nexus/Minimum Contacts.¶
3.35.080 Duty to Collect - Procedures.¶
3.35.090 Collection Penalties - Service Suppliers.¶
3.35.100 Actions to collect.¶
3.35.110 Deficiency Determination and Assessment - Tax Application Errors.¶
3.35.120 Administrative Remedy - Non-Paying Service Users.¶
3.35.130 Additional Powers and Duties of the Tax Administrator.¶
3.35.140 Records.¶
3.35.150 Refunds.¶
3.35.160 Appeals.¶
3.35.170 No Injunction/Writ of Mandate.¶
3.35.180 Notice of Changes to Ordinance.¶
3.35.190 Effect of State and Federal Reference/ Authorization.¶
3.35.200 Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.¶
3.35.210 Interaction with Prior Tax.¶
3.35.220 Remedies Cumulative.¶
3.35.230 Duration.¶
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