Chapter 3.40 — UTILITY USERS' TAX
Daly City Municipal Code · 2026-09 edition · updated 2026-10-02 · Daly City
3.40.005 - Short title, authority and purpose.¶
3.40.010 - Definitions.¶
3.40.020 - Communications users' tax.¶
3.40.030 - Electricity users' tax.¶
3.40.040 - Gas users' tax.¶
3.40.050 - Collection of tax from service users receiving direct purchase of gas or electricity.¶
3.40.060 - Effect of commingling taxable items with nontaxable items.¶
3.40.070 - Constitutional, statutory and local exemptions.¶
3.40.080 - Sufficient contact/nexus.¶
3.40.090 - Duty to collect and remit—Procedures.¶
3.40.100 - Filing return and payment.¶
3.40.110 - Collection penalties—Service suppliers or self-collectors.¶
3.40.120 - Deficiency determination and assessment—Tax application errors.¶
3.40.130 - Administrative remedy—Nonpaying service users.¶
3.40.140 - Actions to collect.¶
3.40.150 - Additional powers and duties of the tax administrator.¶
3.40.160 - Records.¶
3.40.170 - Refunds.¶
3.40.180 - Appeals.¶
3.40.190 - No injunction/writ of mandate.¶
3.40.200 - Remedies cumulative.¶
3.40.210 - Notice of changes to ordinance.¶
3.40.220 - Severability.¶
3.40.230 - Penalties.¶
3.40.240 - Future amendment to cited statute.¶
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