Chapter 4.40 — UTILITY USERS EXCISE TAX
El Cerrito Municipal Code · 2026-09 edition · updated 2026-10-02 · El Cerrito
4.40.010 - Purpose.¶
4.40.020 - Definitions.¶
4.40.030 - Telephone users tax.¶
4.40.040 - Electricity users tax.¶
4.40.050 - Gas users tax.¶
4.40.060 - Collection of tax from service users receiving direct purchase of gas or electricity.¶
4.40.070 - Water users tax.¶
4.40.080 - Video users tax.¶
4.40.090 - Constitutional and statutory exemptions.¶
4.40.100 - Effect of bundling taxable items with non-taxable items.¶
4.40.110 - Substantial nexus/minimum contacts.¶
4.40.120 - Duty to collect: Procedures.¶
4.40.130 - Filing return and payment.¶
4.40.140 - Collection penalties—Service suppliers and self-collectors.¶
4.40.150 - Deficiency determination and assessment—Tax application errors.¶
4.40.160 - Administrative remedy—Non-paying service users.¶
4.40.170 - Actions to collect.¶
4.40.180 - Additional powers and duties of the tax administrator.¶
4.40.190 - Records.¶
4.40.200 - Refunds.¶
4.40.210 - Appeals.¶
4.40.220 - No injunction/writ of mandate.¶
4.40.230 - Remedies cumulative.¶
4.40.240 - Notice of changes to ordinance.¶
4.40.250 - Severability.¶
4.40.260 - Future amendment to cited statute.¶
4.40.270 - Annual audit.¶
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