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Title 3 — REVENUE AND FINANCE

Chapter 3.22 — COMMUNICATION USERS' TAX

El Monte Municipal Code · 2026-09 edition · updated 2026-10-02 · El Monte

3.22.010 - Short title.

3.22.020 - Adoption; charter authority.

3.22.030 - Definitions.

3.22.040 - Constitutional, statutory, and other exemptions.

3.22.050 - Communication users' tax.

3.22.060 - Bundling taxable items with nontaxable items.

3.22.070 - Substantial nexus/minimum contacts.

3.22.080 - Duty to collect—Procedures.

3.22.090 - Collection penalties—Service suppliers.

3.22.100 - Actions to collect.

3.22.110 - Deficiency determination and assessment—Tax application errors.

3.22.120 - Administrative remedy—-Nonpaying service users.

3.22.130 - Additional powers and duties of the Tax Administrator.

3.22.140 - Records.

3.22.150 - Refunds.

3.22.160 - Appeals.

3.22.170 - No injunction/writ of mandate.

3.22.180 - Notice of changes to chapter.

3.22.190 - Future amendment to cited statute.

3.22.200 - No increase in tax percentage or change in methodology without voter approval.

3.22.210 - Independent audit of tax collection, exemption, remittance, and expenditure.

3.22.220 - Interaction with prior tax.

3.22.230 - Remedies cumulative.

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▸Contents — El Monte Municipal Code

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