Skip to content

Title 4 — REVENUE AND FINANCE

Chapter 4.36 — UTILITY USERS TAX

Glendale Municipal Code · 2026-07 edition · updated 2026-10-02 · Glendale

§ 4.36.010. Definitions.

§ 4.36.020. Telephone users tax.

§ 4.36.030. Electricity users tax.

§ 4.36.040. Gas users tax.

§ 4.36.045. Collection of tax from service users receiving direct purchase of gas or…

§ 4.36.050. Water users tax.

§ 4.36.060. Video users tax.

§ 4.36.065. Effect of commingling taxable items with nontaxable items.

§ 4.36.070. Exemptions.

§ 4.36.075. Substantial nexus—Minimum contacts.

§ 4.36.080. Duty to collect and remit—Procedures.

§ 4.36.090. Filing return and payment.

§ 4.36.100. Collection penalties—Service suppliers or self collectors.

§ 4.36.110. Actions to collect.

§ 4.36.115. Deficiency determination and assessment—Tax application errors.

§ 4.36.120. Administrative remedy—Nonpaying service users.

§ 4.36.125. Additional powers and duties of the tax administrator.

§ 4.36.130. Records.

§ 4.36.140. Refunds.

§ 4.36.145. Appeals.

§ 4.36.150. Disposition of funds.

§ 4.36.160. No injunction—Writ of mandate.

§ 4.36.170. Remedies cumulative.

§ 4.36.180. Notice of changes to ordinance.

§ 4.36.190. Future amendment to cited statute.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Glendale Municipal Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.