Title 3 — REVENUE AND TAXATION
Chapter 3.40 — UTILITY USER TAX
Elk Grove Municipal Code · 2026-09 edition · updated 2026-10-02 · Elk Grove
§ 3.40.010. Short title.¶
§ 3.40.020. Definitions.¶
§ 3.40.030. Constitutional, statutory, and other exemptions.¶
§ 3.40.040. Telecommunications users’ tax.¶
§ 3.40.050. Video users’ tax.¶
§ 3.40.060. Electricity users’ tax.¶
§ 3.40.070. Gas users’ tax.¶
§ 3.40.080. Collection of tax from service users receiving purchase of gas or electricity.¶
§ 3.40.090. Sewer tax.¶
§ 3.40.100. Bundling taxable items with nontaxable items.¶
§ 3.40.110. Substantial nexus/minimum contacts.¶
§ 3.40.120. Duty to collect – Procedures.¶
§ 3.40.130. Collection penalties – Service suppliers.¶
§ 3.40.140. Actions to collect.¶
§ 3.40.150. Deficiency determination and assessment – Tax application errors.¶
§ 3.40.160. Administrative remedy – Nonpaying service users.¶
§ 3.40.170. Additional powers and duties of the Tax Administrator.¶
§ 3.40.180. Records.¶
§ 3.40.190. Refunds.¶
§ 3.40.200. Appeals.¶
§ 3.40.210. No injunction/writ of mandate.¶
§ 3.40.220. Notice of changes to chapter.¶
§ 3.40.230. Effect of State and Federal reference/authorization.¶
§ 3.40.240. Independent audit of tax collection, exemption, remittance, and expenditures.¶
§ 3.40.250. Remedies cumulative.¶
§ 3.40.260. Interaction with prior tax.¶
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