Earlier editions: 2026-09
Chapter 26B — Utility Users Tax
Gilroy Municipal Code Art. IVA Steam Users Tax
Gilroy Municipal Code · 2026-10 edition · updated 2026-10-04 · Gilroy
Cite as: Gilroy Municipal Code Article IVA · Text as of 2026-10-04
§ 26B.16-1. Tax imposed.¶
There is hereby imposed a tax upon every person in the city using steam or hot water delivered through pipes or mains as an industrial energy resource in the city. The tax imposed by this article shall be at the rate of five (5) percent of the charges made for such steam or hot water, including minimum charges for service, and shall be paid by the person paying for such steam or hot water.
(Ord. No. 99-12, Exh. B, 9-7-1999; Ord. No. 83-20, § 2, 11-7-1983)
§ 26B.16-2. Tax collection.¶
The tax imposed in this article shall be collected from the service user by the person selling steam or hot water heat. The amount collected in one (1) month shall be remitted to the tax collector on or before the last day of the following month.
(Ord. No. 99-12, Exh. B, 9-7-1999)
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